<SEC-DOCUMENT>0001292814-23-004802.txt : 20231129
<SEC-HEADER>0001292814-23-004802.hdr.sgml : 20231129
<ACCEPTANCE-DATETIME>20231129150738
ACCESSION NUMBER:		0001292814-23-004802
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231231
FILED AS OF DATE:		20231129
DATE AS OF CHANGE:		20231129

FILER:

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

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31317
		FILM NUMBER:		231451598

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

	MAIL ADDRESS:	
		STREET 1:		RUA COSTA CARVALHO, 300
		STREET 2:		SAO PAULO
		CITY:			SP
		STATE:			D5
		ZIP:			05429-900
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>sbs20231121_6k1.htm
<DESCRIPTION>6-K
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<DIV><FONT size=1></FONT>&nbsp;</DIV>

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

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

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

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

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

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

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

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

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

<DIV align=center>

<DIV STYLE="text-align: center"><FONT color=#000000 size=2 face="Times New Roman"><B>For&nbsp;November, 2023</B></FONT></DIV><FONT color=#000000 size=2 face="Times New Roman"><B>(Commission File No. 1-31317) </B></FONT></DIV>

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

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

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

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

<DIV align=center></DIV>

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

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

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

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<BR>

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

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

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<BR>

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

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

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

<P></P>

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

<P></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"></P>

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

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  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial MT; padding-top: 1.5pt; padding-left: 0.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational <FONT STYLE="letter-spacing: -0.1pt">Instrument</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Type:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Institutional Policy</B></FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Phase:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.5pt"><B>In <FONT STYLE="letter-spacing: -0.1pt">effect</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Title:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.4pt"><B>TRANSACTIONS WITH RELATED <FONT STYLE="letter-spacing: -0.1pt">PARTIES</FONT></B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Number and <FONT STYLE="letter-spacing: -0.1pt">Version:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.5pt"><B>PI0032 &ndash; <FONT STYLE="letter-spacing: -0.25pt">V.5</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Issuing <FONT STYLE="letter-spacing: -0.1pt">Area:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.25pt">CK</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.45pt; color: gray">Approved <FONT STYLE="letter-spacing: -0.25pt">by:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.45pt">VIRGINIA TAVARES RIBEIRO - <FONT STYLE="letter-spacing: -0.1pt">VIRGINIARIBEIRO</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Effect of the first version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 31.9pt">June 29, <FONT STYLE="letter-spacing: -0.2pt">2018</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Expiry date of this version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 22.8pt">October 23, <FONT STYLE="letter-spacing: -0.2pt">2023</FONT></P></TD></TR>
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    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Related Areas <FONT STYLE="letter-spacing: -0.1pt">(Scope):</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.1pt">SABESP</FONT></P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Processes:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.5pt"><FONT STYLE="letter-spacing: -0.5pt">-</FONT></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 1.85pt 0 0">&nbsp;</P>

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<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 36.15pt"><FONT STYLE="letter-spacing: -0.05pt">1.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt">Introduction</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 12.1pt 10.75pt 0 41pt; text-align: justify">The purpose of this Institutional Policy is to provide
guidance for handling <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>transactions with related parties </I></FONT>(as defined
in this Policy) and situations involving conflicts of interest, in order to preserve the interests of Companhia de Saneamento B&aacute;sico
do Estado de S&atilde;o Paulo (&#8220;Company&#8221; or &#8220;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Sabesp&#8221;</I></FONT>
and to guarantee full independence and the absolute transparency of the process.</P>

<P STYLE="font: 11pt Arial MT; margin: 0">&nbsp;</P>

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<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.45pt">1.1</TD><TD STYLE="text-align: left">It applies to Sabesp and its subsidiaries, subject to the specificities of each <FONT STYLE="letter-spacing: -0.1pt">company.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 11.9pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 36.15pt"><FONT STYLE="letter-spacing: -0.05pt">2.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt">Objectives</FONT></TD></TR></TABLE>

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<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.45pt">2.1</TD><TD STYLE="text-align: left">To set criteria to be observed in <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>transactions
with related <FONT STYLE="letter-spacing: -0.1pt">parties</FONT></I></FONT><FONT STYLE="letter-spacing: -0.1pt">.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 5.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.45pt">2.2</TD><TD STYLE="text-align: left">To set the mechanisms to be followed in situations involving a potential <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>conflict
of interest</I></FONT> <FONT STYLE="letter-spacing: -0.25pt">in</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 0.05pt 0 0 69.45pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>transactions with
related <FONT STYLE="letter-spacing: -0.1pt">parties</FONT></I></FONT><FONT STYLE="letter-spacing: -0.1pt">.</FONT></P>

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<TD STYLE="width: 5.45pt"></TD><TD STYLE="width: 36.15pt"><FONT STYLE="letter-spacing: -0.05pt">3.</FONT></TD><TD><FONT STYLE="letter-spacing: -0.1pt">Guidelines</FONT></TD></TR></TABLE>

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<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.45pt">3.1</TD><TD STYLE="text-align: left">Identification of <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>related-<FONT STYLE="letter-spacing: -0.1pt">parties</FONT></I></FONT></TD></TR></TABLE>

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<TD STYLE="width: 69.3pt"></TD><TD STYLE="width: 35.55pt">3.1.1</TD><TD STYLE="text-align: left; padding-right: 9.2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Related-parties </I></FONT>of
<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Sabesp </I></FONT>are those that fit the definitions of Technical Pronouncement
CPC 5, issued by the Accounting Pronouncements Committee:</TD></TR></TABLE>

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<TD STYLE="width: 107.95pt"></TD><TD STYLE="width: 16.3pt">(a)</TD><TD STYLE="text-align: left">Individuals and their <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>close family members</I></FONT>,
<FONT STYLE="letter-spacing: -0.25pt">if:</FONT></TD></TR></TABLE>

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<TD STYLE="width: 122.1pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="letter-spacing: -0.1pt">(i)</FONT></TD><TD STYLE="text-align: left">they have <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>significant influence</I></FONT> over
the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><I>Company</I></FONT><FONT STYLE="letter-spacing: -0.1pt">;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 122.1pt"></TD><TD STYLE="width: 17.95pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)</FONT></TD><TD STYLE="text-align: left">they are members of the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>key management personnel</I></FONT>
of the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Company&#8217;s</I></FONT> parent; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 9.35pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 122.1pt"></TD><TD STYLE="width: 18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)</FONT></TD><TD STYLE="text-align: left; padding-right: 9.2pt">they are member of Company&#8217;s <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Board
of Directors, Audit Committee, Fiscal Council, or Officers</I></FONT>.</TD></TR></TABLE>

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<TD STYLE="width: 107.95pt"></TD><TD STYLE="width: 16.45pt">(b)</TD><TD STYLE="text-align: left">Legal entities, if they <FONT STYLE="letter-spacing: -0.2pt">are:</FONT></TD></TR></TABLE>

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<TD STYLE="width: 122.35pt"></TD><TD STYLE="width: 17.75pt"><FONT STYLE="letter-spacing: -0.1pt">(i)</FONT></TD><TD STYLE="text-align: left">members of the same <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>business group</I></FONT>
as <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><I>Sabesp</I></FONT><FONT STYLE="letter-spacing: -0.1pt">;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 122.35pt"></TD><TD STYLE="width: 17.9pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)</FONT></TD><TD STYLE="text-align: left; padding-right: 9.4pt">subject to the significant influence of the same economic group to which Sabesp <FONT STYLE="letter-spacing: -0.1pt">belongs;</FONT></TD></TR></TABLE>

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<TD STYLE="width: 122.35pt"></TD><TD STYLE="width: 17.7pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)</FONT></TD><TD STYLE="text-align: left">controlling shareholder, <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>subsidiaries, joint ventures</I></FONT>
or <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>affiliates</I></FONT> of <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Sabesp</I></FONT>;
<FONT STYLE="letter-spacing: -0.25pt">and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 122.35pt"></TD><TD STYLE="width: 17.75pt"><FONT STYLE="letter-spacing: -0.1pt">(iv)</FONT></TD><TD STYLE="text-align: left">post-employment benefit plans whose beneficiaries are the employees of <FONT STYLE="letter-spacing: -0.25pt">the</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 6.3pt 0 0 140.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Company</I></FONT>;
<FONT STYLE="letter-spacing: -0.25pt">and</FONT></P>

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<TD STYLE="width: 122.35pt"></TD><TD STYLE="width: 17.75pt"><FONT STYLE="letter-spacing: -0.1pt">(v)</FONT></TD><TD STYLE="text-align: left">companies <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>controlled by</I></FONT> or <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>joint
ventures</I></FONT> of the individuals listed in 3.1.1 <FONT STYLE="letter-spacing: -0.2pt">(a).</FONT></TD></TR></TABLE>

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<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.45pt">3.2</TD><TD STYLE="text-align: justify; padding-right: 10.95pt">Without prejudice to the mechanisms described in this Policy, any legal transaction,
as well as the respective contractual amendments, agreements, and cooperation agreements, even without a monetary value, must be submitted
by the responsible unit to the Compliance and Risks Department for identification and analysis of a potential related-party transaction
and then to the Executive Board for approval if a related party is
identified. When the related party is a member of the Board of Directors, the transaction must be submitted for approval by this board.</TD></TR></TABLE>


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    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial MT; padding-top: 1.5pt; padding-left: 0.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational <FONT STYLE="letter-spacing: -0.1pt">Instrument</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Type:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Institutional Policy</B></FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Phase:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.5pt"><B>In <FONT STYLE="letter-spacing: -0.1pt">effect</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Title:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.4pt"><B>TRANSACTIONS WITH RELATED <FONT STYLE="letter-spacing: -0.1pt">PARTIES</FONT></B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Number and <FONT STYLE="letter-spacing: -0.1pt">Version:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.5pt"><B>PI0032 &ndash; <FONT STYLE="letter-spacing: -0.25pt">V.5</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Issuing <FONT STYLE="letter-spacing: -0.1pt">Area:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.25pt">CK</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.45pt; color: gray">Approved <FONT STYLE="letter-spacing: -0.25pt">by:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.45pt">VIRGINIA TAVARES RIBEIRO - <FONT STYLE="letter-spacing: -0.1pt">VIRGINIARIBEIRO</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Effect of the first version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 31.9pt">June 29, <FONT STYLE="letter-spacing: -0.2pt">2018</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Expiry date of this version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 22.8pt">October 23, <FONT STYLE="letter-spacing: -0.2pt">2023</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Related Areas <FONT STYLE="letter-spacing: -0.1pt">(Scope):</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.1pt">SABESP</FONT></P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Processes:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.5pt"><FONT STYLE="letter-spacing: -0.5pt">-</FONT></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 1.85pt 0 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 69.4pt"></TD><TD STYLE="width: 42.5pt">3.2.1</TD><TD STYLE="text-align: justify; padding-right: 9pt">In case of legal business equal to or greater than R$ 10,000,000.00 (ten million reais),
as well as contractual amendments which, added to the initial contracting value and previous amendments, increase the total contracting
value to an amount equal to or higher than R$ 10,000,000.00 (ten million reais) must be submitted by the responsible unit to the Risk
and Compliance Department for identification and analysis of a possible related-party transaction, considering the Company&#8217;s risk
management system. In case of transactions between related parties, the terms of this Policy must be observed for these legal transactions.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.9pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.15pt">3.2.1.1</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.1pt">Upon identification of a related party, the unit will be formally informed by the
Risk Management and Compliance authority so that the transaction is previously analyzed by the Audit Committee.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.9pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.15pt">3.2.1.2</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.15pt">If necessary, the Audit Committee, the Board of Directors or the Board of Executive
Officers may request a market alternative to the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>transaction with related party
</I></FONT>concerned, adjusted for the risk factors involved whenever <FONT STYLE="letter-spacing: -0.1pt">possible.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.9pt"></TD><TD STYLE="width: 42.55pt"><FONT STYLE="letter-spacing: -0.15pt">3.2.1.3</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.2pt">After its analysis, the Audit Committee must report its conclusions as to whether
a <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>transaction with a related party </I></FONT>is in line with this Policy and
the applicable <FONT STYLE="letter-spacing: -0.1pt">rules.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.3<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Criteria for conducting related-party transactions. <FONT STYLE="letter-spacing: -0.5pt">.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 69.3pt"></TD><TD STYLE="width: 42.55pt">3.3.1</TD><TD STYLE="text-align: justify">For conducting related-party transactions, at least the following must be <FONT STYLE="letter-spacing: -0.1pt">considered:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 4.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.8pt"></TD><TD STYLE="width: 21.25pt"><FONT STYLE="letter-spacing: -0.1pt">(i)</FONT></TD><TD STYLE="text-align: justify">the impact of its execution, including regarding reputational <FONT STYLE="letter-spacing: -0.1pt">risks;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.75pt"></TD><TD STYLE="width: 21.4pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.3pt">conduction of the transaction under market conditions, on a reciprocal basis or
appropriate compensatory payment;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.75pt"></TD><TD STYLE="width: 21.4pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.15pt">well-founded justifications for conducting transactions that are not classified
as reciprocal and market conditions and the need for compensatory payment.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 5.9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 69.3pt"></TD><TD STYLE="width: 42.6pt">3.3.2</TD><TD STYLE="text-align: justify; padding-right: 9.3pt">It is deemed to be a related-party transaction under the terms of this Policy, the
unit responsible for its conduction and control must analyze and document in writing, in detail, its terms and the purpose of the business.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 69.3pt"></TD><TD STYLE="width: 42.6pt">3.3.3</TD><TD STYLE="text-align: justify; padding-right: 8.9pt">Once the above items are met, the responsible unit must submit the transaction documentation
to the functional authority for Risk Management and Compliance, which will issue an opinion on the appropriateness of the matter to be
presented to the approval <FONT STYLE="letter-spacing: -0.1pt">authorities.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.45pt">3.4</TD><TD STYLE="text-align: justify; padding-right: 9.05pt">Once the above items are met, the responsible unit must submit the transaction
documentation to the functional authority for Risk Management and Compliance, which will issue an opinion on the characterization of the
transaction as a related-party transaction and the governance of authorities to be observed in this transaction.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 6.05pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Preliminary analysis of related-party <FONT STYLE="letter-spacing: -0.1pt">transactions</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 5.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 69.3pt"></TD><TD STYLE="width: 42.6pt">3.5.1</TD><TD STYLE="text-align: justify; padding-right: 9.25pt">The Audit Committee must, at least quarterly, analyze and monitor the adequacy
of related-party transactions.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 41pt"></TD><TD STYLE="width: 30.65pt">3.6</TD><TD STYLE="text-align: justify">Authorities for approving related-party <FONT STYLE="letter-spacing: -0.1pt">transactions</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 5.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 68.8pt"></TD><TD STYLE="width: 43.1pt">3.6.1</TD><TD STYLE="text-align: justify; padding-right: 9.2pt">After the transaction is analyzed by the functional authority for Risk Management
and Compliance and then by the Audit Committee, the following additional procedures must be observed:</TD></TR></TABLE>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial MT; padding-top: 1.5pt; padding-left: 0.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational <FONT STYLE="letter-spacing: -0.1pt">Instrument</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Type:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Institutional Policy</B></FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Phase:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.5pt"><B>In <FONT STYLE="letter-spacing: -0.1pt">effect</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Title:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.4pt"><B>TRANSACTIONS WITH RELATED <FONT STYLE="letter-spacing: -0.1pt">PARTIES</FONT></B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Number and <FONT STYLE="letter-spacing: -0.1pt">Version:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.5pt"><B>PI0032 &ndash; <FONT STYLE="letter-spacing: -0.25pt">V.5</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Issuing <FONT STYLE="letter-spacing: -0.1pt">Area:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.25pt">CK</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.45pt; color: gray">Approved <FONT STYLE="letter-spacing: -0.25pt">by:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.45pt">VIRGINIA TAVARES RIBEIRO - <FONT STYLE="letter-spacing: -0.1pt">VIRGINIARIBEIRO</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Effect of the first version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 31.9pt">June 29, <FONT STYLE="letter-spacing: -0.2pt">2018</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Expiry date of this version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 22.8pt">October 23, <FONT STYLE="letter-spacing: -0.2pt">2023</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Related Areas <FONT STYLE="letter-spacing: -0.1pt">(Scope):</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.1pt">SABESP</FONT></P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Processes:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.5pt"><FONT STYLE="letter-spacing: -0.5pt">-</FONT></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 1.85pt 0 0">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 2.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.75pt"></TD><TD STYLE="width: 21.4pt">(a)</TD><TD STYLE="text-align: justify; padding-right: 9.25pt">The Company&#8217;s Board of Directors is responsible for approving the transaction
or set of related transactions when the amounts involved are equal to or exceed R$ 10,000,000.00 (ten million reais); and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.75pt"></TD><TD STYLE="width: 21.4pt">(b)</TD><TD STYLE="text-align: justify; padding-right: 9.15pt">The General Meeting is responsible for approving the transaction or set of related
transactions that correspond to more than 50% (fifty percent) of the Company&#8217;s total assets value as stated in the last approved
balance sheet.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 12.05pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.4pt">3.7.</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Transactions with related parties</I></FONT>
with specific <FONT STYLE="letter-spacing: -0.1pt">rules</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 5.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 69.3pt"></TD><TD STYLE="width: 0.15pt">3.7.1</TD><TD STYLE="text-align: justify; padding-right: 9.05pt">The following <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>transactions
with related parties</I></FONT> are not subject to the governance outlined in item 3.6 above and must observe specific rules, including
rules for approval and disclosure:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/12.5pt Arial MT; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 114.9pt"></TD><TD STYLE="width: 18.1pt"><FONT STYLE="letter-spacing: -0.1pt">(i)</FONT></TD><TD STYLE="text-align: justify">dividends and interest on <FONT STYLE="letter-spacing: -0.1pt">equity;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 114.9pt"></TD><TD STYLE="width: 18.1pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)</FONT></TD><TD STYLE="text-align: justify">compensation and benefits of any nature to the members of <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><I>management;</I></FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 10.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.8pt"></TD><TD STYLE="width: 21.15pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)</FONT></TD><TD STYLE="text-align: justify">transactions between the Company and its wholly-owned <FONT STYLE="letter-spacing: -0.1pt">subsidiaries;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 3.9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.75pt"></TD><TD STYLE="width: 21.4pt"><FONT STYLE="letter-spacing: -0.1pt">(iv)</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.05pt">whenever the business or transaction involves an investment, loan, guarantees,
or counter-guarantees between Sabesp and its investees and/or subsidiaries, provided it is approved in the Business Plan.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.8.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Prohibited <FONT STYLE="letter-spacing: -0.1pt">transactions</FONT></P>

<P STYLE="font: 11pt Arial MT; margin: 6.1pt 0 0 69.3pt; text-align: justify">Loans may not be granted to the controlling shareholder
or to the individuals listed in item <FONT STYLE="letter-spacing: -0.1pt">3.1.1</FONT></P>

<P STYLE="font: 11pt/150% Arial MT; margin: 6.3pt 9.3pt 0 69.45pt; text-align: justify">(a). Furthermore, transactions that harm the Company,
favoring an affiliate, subsidiary, or parent company are also prohibited.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 5.95pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 28.85pt">3.9.</TD><TD STYLE="text-align: justify">Related party collection <FONT STYLE="letter-spacing: -0.1pt">action:</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt/150% Arial MT; margin: 12.35pt 28.9pt 0 69.45pt; text-align: justify">In transactions with related parties, if there
are overdue amounts to be received by Sabesp and negotiation is unsuccessful, a collection action must be filed within the statute of
limitation <FONT STYLE="letter-spacing: -0.1pt">period.</FONT></P>

<P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.10.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT>Situations involving a potential <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>conflict of <FONT STYLE="letter-spacing: -0.1pt">interest</FONT></I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 6.1pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 69.4pt"></TD><TD STYLE="width: 42.5pt">3.10.1</TD><TD STYLE="text-align: justify; padding-right: 8.95pt">In situations that could involve a <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>conflict
of interest </I></FONT>between an individual and the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Company</I></FONT>, <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>members
of the statutory bodies, non-statutory committees, and shareholders </I></FONT><FONT STYLE="letter-spacing: -0.1pt">must:</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 115.05pt"></TD><TD STYLE="width: 25.2pt"><FONT STYLE="letter-spacing: -0.1pt">(i)</FONT></TD><TD STYLE="text-align: left; padding-right: 9.3pt">formally and timely declare their impediment, as soon as they become aware of the fact,
notifying the body of the nature and extent of their interest;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 2.9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 115.05pt"></TD><TD STYLE="width: 25pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)</FONT></TD><TD STYLE="text-align: justify">abstain from discussing or voting on the <FONT STYLE="letter-spacing: -0.1pt">matter;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 9.35pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 115.05pt"></TD><TD STYLE="width: 25pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)</FONT></TD><TD STYLE="text-align: justify">have their interest noted in the minutes of the meeting in <FONT STYLE="letter-spacing: -0.1pt">question;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 9.45pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 115.05pt"></TD><TD STYLE="width: 25.05pt"><FONT STYLE="letter-spacing: -0.1pt">(iv)</FONT></TD><TD STYLE="text-align: justify">absent themselves from discussions and <FONT STYLE="letter-spacing: -0.1pt">resolutions.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 9.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.9pt"></TD><TD STYLE="width: 49.75pt"><FONT STYLE="letter-spacing: -0.15pt">3.10.1.1</FONT></TD><TD STYLE="text-align: left; padding-right: 9pt">The member of the body that analyzes the matter must clarify the existence of a potential
conflict of interest, as well as communicate any circumstance, suspicion, or impediment to their participation
in individual decisions or in the body.</TD></TR></TABLE>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial MT; padding-top: 1.5pt; padding-left: 0.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational <FONT STYLE="letter-spacing: -0.1pt">Instrument</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Type:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Institutional Policy</B></FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Phase:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.5pt"><B>In <FONT STYLE="letter-spacing: -0.1pt">effect</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Title:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.4pt"><B>TRANSACTIONS WITH RELATED <FONT STYLE="letter-spacing: -0.1pt">PARTIES</FONT></B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Number and <FONT STYLE="letter-spacing: -0.1pt">Version:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.5pt"><B>PI0032 &ndash; <FONT STYLE="letter-spacing: -0.25pt">V.5</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Issuing <FONT STYLE="letter-spacing: -0.1pt">Area:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.25pt">CK</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.45pt; color: gray">Approved <FONT STYLE="letter-spacing: -0.25pt">by:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.45pt">VIRGINIA TAVARES RIBEIRO - <FONT STYLE="letter-spacing: -0.1pt">VIRGINIARIBEIRO</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Effect of the first version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 31.9pt">June 29, <FONT STYLE="letter-spacing: -0.2pt">2018</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Expiry date of this version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 22.8pt">October 23, <FONT STYLE="letter-spacing: -0.2pt">2023</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Related Areas <FONT STYLE="letter-spacing: -0.1pt">(Scope):</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.1pt">SABESP</FONT></P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Processes:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.5pt"><FONT STYLE="letter-spacing: -0.5pt">-</FONT></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 1.85pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.9pt"></TD><TD STYLE="width: 49.75pt"><FONT STYLE="letter-spacing: -0.15pt">3.10.1.2</FONT></TD><TD STYLE="text-align: justify; padding-right: 8.95pt">If the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>member of the
body </I></FONT>whose interests conflict with those of the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Company </I></FONT>or
who has a private interest in the matter under discussion fails to declare an interest, any other <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>member
of the body</I></FONT> or, in the case of the General Meeting, a shareholder, who is aware of that interest may declare it, and the minutes
of the meeting must reflect that the member in question was not present during the discussion and vote on the matter.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 6.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 161.5pt"></TD><TD STYLE="width: 0.15pt"><FONT STYLE="letter-spacing: -0.1pt">(i)</FONT></TD><TD STYLE="text-align: justify; padding-right: 9.3pt">Votes cast in conflict, even if identified after the statutory body&#8217;s resolution
or the holding of the shareholders&#8217; meeting, will not be counted.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 9.3pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/150% Arial MT; margin-top: 0.05pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 111.9pt"></TD><TD STYLE="width: 49.75pt"><FONT STYLE="letter-spacing: -0.15pt">3.10.1.3</FONT></TD><TD STYLE="text-align: justify; padding-right: 9pt">Failure to declare a conflict of interest with the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Company
</I></FONT>or a private interest in the matter under discussion voluntarily and in a timely manner, and not having the interest registered
in minutes, are considered a violation of this Policy, and the <FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Company </I></FONT>must
take the appropriate measures.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.11.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT>Verification of <FONT STYLE="letter-spacing: -0.1pt">compliance</FONT></P>

<P STYLE="font: 11pt/150% Arial MT; margin: 6.05pt 11.15pt 0 69.45pt; text-align: justify; text-indent: -0.15pt">The Internal Auditing
department must include verification of compliance with this Policy in its scheduled engagements.</P>

<P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.12.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT><FONT STYLE="letter-spacing: -0.1pt">Disclosure</FONT></P>

<P STYLE="font: 11pt/150% Arial MT; margin: 6.05pt 10.95pt 0 69.45pt; text-align: justify; text-indent: -0.15pt">Transactions with related
parties must be disclosed only by the accounting department and the investor relations department, as appropriate, subject to the corresponding
rules.</P>

<P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.13.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT>Declaration of Existence of Related Parties - <FONT STYLE="letter-spacing: -0.1pt">Suppliers</FONT></P>

<P STYLE="font: 11pt/150% Arial MT; margin: 12.35pt 11.05pt 0 69.45pt; text-align: justify; text-indent: -0.15pt">Prior to the execution
of the contracts, the suppliers must declare if there are any related parties under the terms of Appendix 3. In case of identifying themselves
as a related party of Sabesp, the transaction shall follow the criteria established in this Policy.</P>

<P STYLE="font: 11pt Arial MT; margin: 11.95pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.14.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT>Declaration of <FONT STYLE="letter-spacing: -0.1pt">Companies</FONT></P>

<P STYLE="font: 11pt Arial MT; margin: 6.05pt 0 0 69.3pt; text-align: justify">The individuals listed in item 3.1.1 (a) must declare companies
controlled as per Appendix <FONT STYLE="letter-spacing: -0.25pt">3.</FONT></P>

<P STYLE="font: 11pt Arial MT; margin: 12.3pt 0 0 69.4pt; text-align: justify; text-indent: -28.4pt">3.15.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
</FONT>Policy <FONT STYLE="letter-spacing: -0.1pt">Review</FONT></P>

<P STYLE="font: 11pt/150% Arial MT; margin: 6pt 10.9pt 0 69.45pt; text-align: justify; text-indent: -0.15pt">The Audit Committee must
assess, monitor and recommend improvements to this Policy when it carries out its annual review.</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%">&nbsp;</TD></TR></TABLE></DIV>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="3" STYLE="border: #999999 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="border-top: #999999 1pt solid; border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; font: 11pt Arial MT; padding-top: 1.5pt; padding-left: 0.4pt; text-align: center"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif"><B>Organizational <FONT STYLE="letter-spacing: -0.1pt">Instrument</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Type:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.4pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Institutional Policy</B></FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Phase:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.9pt 0 0 5.5pt"><B>In <FONT STYLE="letter-spacing: -0.1pt">effect</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.4pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Title:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.4pt"><B>TRANSACTIONS WITH RELATED <FONT STYLE="letter-spacing: -0.1pt">PARTIES</FONT></B></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Number and <FONT STYLE="letter-spacing: -0.1pt">Version:</FONT></P>
    <P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 2.95pt 0 0 5.5pt"><B>PI0032 &ndash; <FONT STYLE="letter-spacing: -0.25pt">V.5</FONT></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Issuing <FONT STYLE="letter-spacing: -0.1pt">Area:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.25pt">CK</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.45pt; color: gray">Approved <FONT STYLE="letter-spacing: -0.25pt">by:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 5.45pt">VIRGINIA TAVARES RIBEIRO - <FONT STYLE="letter-spacing: -0.1pt">VIRGINIARIBEIRO</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Effect of the first version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 31.9pt">June 29, <FONT STYLE="letter-spacing: -0.2pt">2018</FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray">Expiry date of this version as <FONT STYLE="letter-spacing: -0.25pt">of:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.45pt 0 0 22.8pt">October 23, <FONT STYLE="letter-spacing: -0.2pt">2023</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid; border-left: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.35pt; color: gray">Related Areas <FONT STYLE="letter-spacing: -0.1pt">(Scope):</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.35pt"><FONT STYLE="letter-spacing: -0.1pt">SABESP</FONT></P></TD>
    <TD COLSPAN="2" STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid">
    <P STYLE="font: 4pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 5.5pt; color: gray"><FONT STYLE="letter-spacing: -0.1pt">Processes:</FONT></P>
    <P STYLE="font: 7pt Arial MT; margin: 2.3pt 0 0 5.5pt"><FONT STYLE="letter-spacing: -0.5pt">-</FONT></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 1.85pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial MT; margin-top: 2.5pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 41pt"></TD><TD STYLE="width: 28.45pt">3.16.</TD><TD STYLE="text-align: left; padding-right: 11.2pt">The Compliance department is responsible for defining the corporate procedures and
initiatives required by this Policy.</TD></TR></TABLE>

<P STYLE="font: bold 11pt Arial, Helvetica, Sans-Serif; margin: 12.05pt 0 0 5.45pt; text-indent: 0in"><FONT STYLE="letter-spacing: -0.1pt">Supplementary
items</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0.65pt 0 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Arial MT; border-collapse: collapse">
  <TR STYLE="background-color: Gray; vertical-align: top">
    <TD STYLE="width: 33%; border-left: #999999 1pt solid; border-right: #999999 1pt solid; padding-left: 5.75pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 7pt; color: Black">Related
    Appendices (Appendices <FONT STYLE="letter-spacing: -0.1pt">Database)</FONT></FONT></TD>
    <TD STYLE="width: 33%; border-right: #999999 1pt solid; padding-top: 0.45pt; padding-left: 5.35pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 7pt">Related
    <FONT STYLE="letter-spacing: -0.1pt">Documents</FONT></FONT></TD>
    <TD STYLE="width: 34%; border-right: #999999 1pt solid; padding-top: 0.45pt; padding-left: 5.4pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 7pt; color: Black">Registration
    <FONT STYLE="letter-spacing: -0.1pt">Details</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: #999999 1pt solid; border-left: #999999 1pt solid; border-bottom: #D9D9D9 1pt solid; padding-top: 0.9pt; padding-left: 5.3pt"><FONT STYLE="font-size: 7pt; letter-spacing: -0.5pt">-</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #D9D9D9 1pt solid; padding-top: 0.9pt; padding-left: 5.25pt"><FONT STYLE="font-size: 7pt; letter-spacing: -0.5pt">-</FONT></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #D9D9D9 1pt solid; padding-top: 0.9pt; padding-left: 5.25pt"><FONT STYLE="font-size: 7pt; letter-spacing: -0.5pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-bottom: #D9D9D9 4.5pt solid; padding-bottom: 9pt; border-left: #999999 1pt solid; padding-top: 9pt; padding-left: 5.45pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 7pt; color: gray">Files
    Attached (Supplementary to the Organizational <FONT STYLE="letter-spacing: -0.1pt">Instrument)</FONT></FONT></TD>
    <TD STYLE="border-bottom: #D9D9D9 4.5pt solid"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-bottom: #999999 1pt solid; border-left: #999999 1pt solid"><P STYLE="font: 6pt/6.7pt Arial MT; margin: 0 0 0 5.45pt"><FONT STYLE="font-size: 7pt">PI0032 &#8211; V.5 &#8211; Exhibit 01 &#8211;
    <FONT STYLE="letter-spacing: -0.1pt">Descriptions</FONT></FONT></P>
    <P STYLE="font: 6pt Arial MT; margin: 2pt 0 0 5.45pt"><FONT STYLE="font-size: 7pt">PI0032 &#8211; V.5 &#8211; Exhibit 02 &#8211;
    Statement of Subsidiaries &#8211; <FONT STYLE="letter-spacing: -0.1pt">Individual</FONT></FONT></P>
    <P STYLE="font: 6pt Arial MT; margin: 2pt 0 0 5.45pt"><FONT STYLE="font-size: 7pt">PI0032 &#8211; V.5 &#8211; Exhibit 03 &#8211;
    Statement of the existence of Related Parties - <FONT STYLE="letter-spacing: -0.1pt">Suppliers</FONT></FONT></P></TD>
    <TD STYLE="border-right: #999999 1pt solid; border-bottom: #999999 1pt solid"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 1.4pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Arial MT; margin: 0 0 0 5.6pt">This is a free English translation of the Institutional Policy on Related-Party Transactions
&#8211; <FONT STYLE="letter-spacing: -0.1pt">PI0032&#8211;v.5.</FONT></P>


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    <TD ROWSPAN="2" STYLE="width: 10%; border: black 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Name of the <FONT STYLE="letter-spacing: -0.1pt">Appendix:</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.75pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Definitions</B></FONT></P></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.8pt">Appendix <FONT STYLE="letter-spacing: -0.1pt">Number</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 0.75pt; text-align: center"><FONT STYLE="letter-spacing: -0.25pt"><B>01</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Attached to the <FONT STYLE="letter-spacing: -0.1pt">Instrument:</FONT></P>
    <P STYLE="font: 5pt Arial MT; margin: 2.8pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt"><B>PI0032v.5 &ndash; Transactions with Related <FONT STYLE="letter-spacing: -0.1pt">Parties</FONT></B></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt/1pt Arial MT; margin: 0 0 0 21.9pt">&nbsp;</P>

<P STYLE="font: 11pt Arial MT; margin: 12.25pt 0 0">&nbsp;</P>

<P STYLE="font: bold 11pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 28.15pt; text-indent: 0in">Appendix 1 &#8211; <FONT STYLE="letter-spacing: -0.1pt">Descriptions</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border-top: black 1pt dotted; border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><B><I>Management</I></B></FONT></TD>
    <TD STYLE="width: 79%; border-top: black 1pt dotted; border-bottom: black 1pt dotted; font: 11pt/11.7pt Arial MT; padding-top: 6pt; padding-left: 14.5pt">Executive Officers and members of the Board of Directors of the <FONT STYLE="letter-spacing: -0.1pt">Company.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><B><I>Affiliate</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 14.65pt">A company over which Sabesp has significant influence, as defined in paragraphs
    1, 4 and 5 of Art. 243 of Federal Law 6,404/1976.</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 14.65pt">According to the definition of a related party in CPC 05(R1), an affiliate includes
    its subsidiaries and a joint venture includes its subsidiaries. Therefore, <FONT STYLE="letter-spacing: -0.25pt">for</FONT></P>
    <P STYLE="font: 11pt/12.6pt Arial MT; margin: 0 0 0 14.65pt">instance, the subsidiary of an affiliate and an investor who exercises significant
    influence over the affiliate are related parties.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Market <FONT STYLE="letter-spacing: -0.1pt">conditions</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.65pt 0 14.65pt; text-align: justify">For transactions with related parties that are to be
    classified in market conditions must meet the following requirements:</P>
    <P STYLE="font: 11pt Arial MT; margin: 5.9pt 5.85pt 0 35.9pt; text-align: justify; text-indent: -21.4pt">I<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>&#8211; competitiveness: prices and terms of the services must be in line with those practiced in the market;</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.55pt 0 35.9pt; text-align: justify; text-indent: -21.4pt">II<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>- compliance: the government controlled company must comply with contractual terms and responsibilities;</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.7pt 0 35.9pt; text-align: justify; text-indent: -21.4pt">III<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>- transparency: there must be adequate reporting of the terms agreed, and they must be reflected in the government controlled company's
    financial <FONT STYLE="letter-spacing: -0.1pt">statements;</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.7pt 0 35.9pt; text-align: justify; text-indent: -21.4pt">IV<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>&#8211; equity: there must be mechanisms preventing discrimination or privilege, and practices to ensure that privileged information
    and business opportunities are not used for personal benefit or to the benefit of third parties; and</P>
    <P STYLE="font: 11pt Arial MT; margin: 0.05pt 0 0 24.6pt; text-align: justify; text-indent: -10.45pt">V<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>&#8211; commutativity: proportional benefits for each <FONT STYLE="letter-spacing: -0.1pt">contractor</FONT></P>
    <P STYLE="font: 11pt/11.7pt Arial MT; margin: 5.95pt 0 0 14.5pt"><FONT STYLE="letter-spacing: -0.5pt">.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-right: 47.4pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Conflict of <FONT STYLE="letter-spacing: -0.1pt">Interest</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.6pt 0 14.65pt; text-align: justify">Situations of conflict of interest arise when a member
    of the management, shareholder or other governance agent is not independent to the matter under discussion and can influence or make decisions
    motivated by self-interest, or for reasons other than those of the company, even if they converge to the company&#8217;s interest. Source:
    item 5.2 of the Brazilian Governance Code &#8211;</P>
    <P STYLE="font: 11pt/11.6pt Arial MT; margin: 0 0 0 14.65pt; text-align: justify">Publicly-held <FONT STYLE="letter-spacing: -0.1pt">Companies.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3.1pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><B><I>Subsidiary</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 11pt/12.6pt Arial MT; padding-top: 5.1pt; padding-right: 5.35pt; padding-left: 14.65pt">A company controlled directly or indirectly by Sabesp, as defined in paragraph 2 of Art. 243 of Federal Law 6,404/1976.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3.1pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><B><I>Control</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6.1pt 5.75pt 0 14.65pt; text-align: justify">The investor controls the investee when the former
    is subject to, or has rights to, variable returns arising from its involvement with the investee and has the ability to influence these
    returns through its power over the same investee.</P>
    <P STYLE="font: 11pt/11.6pt Arial MT; margin: 5.95pt 0 0 14.5pt; text-align: justify">For more information, see CPC 36 <FONT STYLE="letter-spacing: -0.1pt">(R3).</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Joint <FONT STYLE="letter-spacing: -0.1pt">control</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.8pt 0 14.65pt; text-align: justify">This is the contractually agreed sharing of control of
    a business, which exists only when decisions on important activities require the unanimous consent of the parties sharing control.</P>
    <P STYLE="font: 11pt/11.6pt Arial MT; margin: 6.1pt 0 0 14.65pt; text-align: justify">For more information, see CPC 18 (R2) and CPC 19
    <FONT STYLE="letter-spacing: -0.1pt">(R2).</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; font: 11pt Arial MT; padding-top: 3pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>CPC 05 <FONT STYLE="letter-spacing: -0.2pt">(R1)</FONT></I></B></FONT></TD>
    <TD STYLE="font: 11pt/12.5pt Arial MT; padding-top: 5pt; padding-right: 5.35pt; padding-left: 14.65pt">Technical Pronouncement CPC 05 (R1) &#8211; Related Parties Disclosures, issued by the Accounting Pronouncements Committee on September 3, 2010.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="text-align: right; font: 9pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 1pt">Page 1 of <FONT STYLE="letter-spacing: -0.5pt">4</FONT></P>



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    <TD ROWSPAN="2" STYLE="width: 10%; border: black 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Name of the <FONT STYLE="letter-spacing: -0.1pt">Appendix:</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.75pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Definitions</B></FONT></P></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.8pt">Appendix <FONT STYLE="letter-spacing: -0.1pt">Number</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 0.75pt; text-align: center"><FONT STYLE="letter-spacing: -0.25pt"><B>01</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Attached to the <FONT STYLE="letter-spacing: -0.1pt">Instrument:</FONT></P>
    <P STYLE="font: 5pt Arial MT; margin: 2.8pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt"><B>PI0032v.5 &ndash; Transactions with Related <FONT STYLE="letter-spacing: -0.1pt">Parties</FONT></B></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt/1pt Arial MT; margin: 0 0 0 21.9pt">&nbsp;</P>
<P STYLE="font: 11pt Arial MT; margin: 5pt 0 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border-top: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="width: 79%; border-top: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>CPC 18 <FONT STYLE="letter-spacing: -0.2pt">(R2)</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 2.65pt 0 14.6pt">Technical Pronouncement CPC 18 (R2) &#8211; Investments in Affiliates, Subsidiary
    or Joint Venture, approved by the Accounting Pronouncements Committee <FONT STYLE="letter-spacing: -0.25pt">on</FONT></P>
    <P STYLE="font: 11pt/11.6pt Arial MT; margin: 0 0 0 14.6pt">December 7, <FONT STYLE="letter-spacing: -0.2pt">2012.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>CPC 19 <FONT STYLE="letter-spacing: -0.2pt">(R2)</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 11pt/12.6pt Arial MT; padding-top: 5.1pt; padding-right: 2.65pt; padding-left: 14.6pt">Technical Pronouncement CPC 19 (R2) &#8211; Interests in Joint Ventures, approved by the Accounting Pronouncements Committee on November 9, 2012.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>CPC 36 <FONT STYLE="letter-spacing: -0.2pt">(R3)</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted; font: 11pt/12.6pt Arial MT; padding-top: 5.1pt; padding-right: 2.65pt; padding-left: 14.6pt">Technical Pronouncement CPC 36 (R3) &#8211; Consolidated <FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 9pt">Financial </FONT>Statements, <FONT STYLE="letter-spacing: -0.1pt">approved by the Accounting Pronouncements Committee on December 7, 2012.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Business <FONT STYLE="letter-spacing: -0.1pt">Group</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 14.5pt">According to CPC 36 <FONT STYLE="letter-spacing: -0.2pt">(R3):</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 17.6pt">&#8220;Business group&#8221; is the parent company and all its <FONT STYLE="letter-spacing: -0.1pt">subsidiaries.</FONT></P>
    <P STYLE="font: 11pt/18.5pt Arial MT; margin: 0 2.65pt 0 17.6pt">&#8220;Parent company&#8221; is an entity that controls one or more subsidiaries.
    &#8220;Subsidiary&#8221; is an entity controlled by another entity.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-right: 13.75pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; letter-spacing: -0.1pt"><B><I>Significant influence</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.9pt 0 14.6pt; text-align: justify">According to CPC 18 (R2), significant influence is the
    power to participate in decisions on financial and operational policies of a subsidiary, but without having individual or joint control
    of these policies.</P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 14.5pt; text-align: justify">Pursuant to paragraphs 4 and 5 of Article 243 of Federal
    Law <FONT STYLE="letter-spacing: -0.1pt">6,404/1976:</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 5.95pt 0 26.75pt; text-align: justify; text-indent: 3.1pt">&#8220;Significant influence&#8221;
    is considered to exist when the investing company has or exercises the power to participate in a subsidiary&#8217;s financial or operational
    policies, without having control.</P>
    <P STYLE="font: 11pt Arial MT; margin: 6.1pt 6.05pt 0 26.75pt; text-align: justify">Significant influence is assumed when the investing
    company holds 20% (twenty percent) or more of the voting capital of a subsidiary, without</P>
    <P STYLE="font: 11pt/11.6pt Arial MT; margin: 0.05pt 0 0 26.75pt; text-align: justify">controlling <FONT STYLE="letter-spacing: -0.25pt">it.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-right: 13.75pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Members of the Statutory Bodies</I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 6pt 0 14.6pt; text-align: justify">Members of the Board of Directors, Officers, Members of
    the Fiscal Council (members and alternates), members of the Audit Committee, the Eligibility and Advisory Committee and any other bodies
    with technical or consultative</P>
    <P STYLE="font: 11pt/11.7pt Arial MT; margin: 0 0 0 14.6pt; text-align: justify">functions, existing or to be created by statutory ordinance
    of <FONT STYLE="letter-spacing: -0.1pt">Sabesp.</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Close family members of an <FONT STYLE="letter-spacing: -0.1pt">individual</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.95pt 0 14.6pt; text-align: justify">Close family members of an individual are family members
    who can be expected to wield influence over, or be influenced by, the individual in business matters, and include:</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 27.3pt; text-indent: -12.8pt">a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>the individual&#8217;s children, spouse or <FONT STYLE="letter-spacing: -0.1pt">cohabitant;</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 6.05pt 0 0 27.3pt; text-indent: -12.8pt">b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>the children of the individual&#8217;s spouse or <FONT STYLE="letter-spacing: -0.1pt">cohabitant;</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 26.7pt; text-indent: -12.2pt">c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT>the dependents of the person or of the person&#8217;s spouse or partner; <FONT STYLE="letter-spacing: -0.25pt">and</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 6.05pt 0 35.85pt; text-indent: -21.4pt">d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>any other family members who can be expected to exert influence or be influenced by such person in their business with Sabesp.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; font: 11pt Arial MT; padding-top: 3pt; padding-left: 6.25pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Related <FONT STYLE="letter-spacing: -0.1pt">party</FONT></I></B></FONT></TD>
    <TD>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 6.2pt 0 14.6pt; text-align: justify">According to CPC 05 (R1), a related party is a person
    or entity which is related to the company preparing its financial statements (referred to in the Technical Pronouncements as the &#8220;reporting
    entity&#8221;).</P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 5.95pt 0 35.85pt; text-align: justify; text-indent: -18.3pt">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>An individual, or a close relative of the individual, is related to the reporting entity if:</P>
    <P STYLE="font: 11pt/11.7pt Arial MT; margin: 6.05pt 0 0 57pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="letter-spacing: -0.1pt">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>they have full or shared control over the reporting <FONT STYLE="letter-spacing: -0.1pt">entity;</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="text-align: right; font: 9pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 1pt">Page 2 of <FONT STYLE="letter-spacing: -0.5pt">4</FONT></P>

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  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 10%; border: black 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Name of the <FONT STYLE="letter-spacing: -0.1pt">Appendix:</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.75pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Definitions</B></FONT></P></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.8pt">Appendix <FONT STYLE="letter-spacing: -0.1pt">Number</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 0.75pt; text-align: center"><FONT STYLE="letter-spacing: -0.25pt"><B>01</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Attached to the <FONT STYLE="letter-spacing: -0.1pt">Instrument:</FONT></P>
    <P STYLE="font: 5pt Arial MT; margin: 2.8pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt"><B>PI0032v.5 &ndash; Transactions with Related <FONT STYLE="letter-spacing: -0.1pt">Parties</FONT></B></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt/1pt Arial MT; margin: 0 0 0 21.9pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border-bottom: black 1pt dotted; font: 11pt Arial MT; border-right: black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 79%; border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 56.95pt; text-align: justify; text-indent: -17.95pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>they have significant influence over the reporting entity; <FONT STYLE="letter-spacing: -0.25pt">or</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 5.8pt 0 57.15pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>they are part of the key management personnel of the reporting entity or of its parent company.</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 35.85pt; text-align: justify; text-indent: -18.2pt">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>An entity is related to the reporting entity if any of the following is <FONT STYLE="letter-spacing: -0.1pt">true:</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 5.65pt 0 57.15pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the entity and the reporting entity are members of the same business group (this means that the parent company and each
    subsidiary are inter-related, and the entities under common control are related to each <FONT STYLE="letter-spacing: -0.1pt">other);</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 6.1pt 5.85pt 0 57.15pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the entity is an affiliate or joint venture of the other entity (or an affiliate or joint venture of a member of a business
    group of which the other entity is a member);</P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 56.9pt; text-align: justify; text-indent: -17.9pt"><FONT STYLE="letter-spacing: -0.1pt">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT></FONT>both the entities are joint ventures of a third <FONT STYLE="letter-spacing: -0.1pt">entity;</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 6.1pt 5.75pt 0 57.15pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(iv)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>one entity is a joint venture of a third entity and the other entity is an affiliate of the same third entity;</P>
    <P STYLE="font: 11pt Arial MT; margin: 5.9pt 5.55pt 0 57.15pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(v)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT></FONT>the entity is a post-employment benefit plan of which the beneficiaries are the employees of both entities &#8211; the one
    which discloses information and the one related to it. If the reporting entity is itself a post-employment benefit plan, the employees
    who contribute to the plan will also be considered to be related to that reporting entity;</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 56.95pt; text-align: justify; text-indent: -17.95pt"><FONT STYLE="letter-spacing: -0.1pt">(vi)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
    </FONT></FONT>the entity is fully or jointly controlled by a person described in <FONT STYLE="letter-spacing: -0.2pt">(a);</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 6.05pt 5.65pt 0 57.15pt; text-align: justify; text-indent: -18.15pt"><FONT STYLE="letter-spacing: -0.1pt">(vii)</FONT>
    a person described in (a)(i) has significant influence over the entity, or is one of the key management personnel of the entity (or of
    the entity&#8217;s parent company);</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.65pt 0 57.15pt; text-align: justify; text-indent: -21.25pt"><FONT STYLE="letter-spacing: -0.1pt">(viii)</FONT>
    the entity, or any member of the group to which it belongs, provides key management personnel services to the reporting entity or to the
    parent</P>
    <P STYLE="font: 11pt/11.6pt Arial MT; margin: 0 0 0 57.15pt; text-align: justify">company of the latter.(included under Revision CPC <FONT STYLE="letter-spacing: -0.2pt">06).</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt dotted; font: 11pt Arial MT; padding-top: 3pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Key management <FONT STYLE="letter-spacing: -0.1pt">personnel</FONT></I></B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt dotted">
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.8pt 0 14.65pt; text-align: justify">According to CPC 05 (R1), key management personnel are
    people with direct or indirect authority and responsibility for planning, management and control of the entity&#8217;s activities, including
    any of its management members (executive or <FONT STYLE="letter-spacing: -0.1pt">otherwise).</FONT></P>
    <P STYLE="font: 11pt/12.6pt Arial MT; margin: 5.15pt 5.75pt 0 14.65pt; text-align: justify">For the purposes of this Policy, key management
    personnel of Sabesp are the members of the Company&#8217;s management.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; font: 11pt Arial MT; padding-top: 3pt; padding-left: 5.75pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>Transaction with related parties</I></B></FONT></TD>
    <TD>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 5.65pt 0 14.65pt; text-align: justify">According to CPC 05 (R1), a transaction with a related
    party is the transfer of funds, services or obligations between the reporting entity and a related party, irrespective of whether consideration
    is paid. Examples of transactions to be carried out with related Parties:</P>
    <P STYLE="font: 11pt Arial MT; margin: 6pt 0 0 35.85pt; text-indent: -18.2pt">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>purchases and sales of goods (finished or <FONT STYLE="letter-spacing: -0.1pt">unfinished);</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 35.85pt; text-indent: -18.2pt">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>purchases and sales of properties and other <FONT STYLE="letter-spacing: -0.1pt">assets;</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 6.1pt 0 0 35.8pt; text-indent: -18.15pt">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
    </FONT>the supply or receipt of <FONT STYLE="letter-spacing: -0.1pt">services;</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 35.85pt; text-indent: -18.2pt">(d)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT><FONT STYLE="letter-spacing: -0.1pt">leases;</FONT></P>
    <P STYLE="font: 11pt Arial MT; margin: 5.95pt 0 0 35.85pt; text-indent: -18.2pt">(e)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;
    </FONT>transfers of research and <FONT STYLE="letter-spacing: -0.1pt">development;</FONT></P>
    <P STYLE="font: 11pt/11.6pt Arial MT; margin: 6.1pt 0 0 35.8pt; text-indent: -18.15pt">(f)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;
    </FONT>transfers under licensing <FONT STYLE="letter-spacing: -0.1pt">agreements;</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="text-align: right; font: 9pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 1pt">Page 3 of <FONT STYLE="letter-spacing: -0.5pt">4</FONT></P>

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  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 10%; border: black 1pt solid; font: 11pt Arial MT"><IMG SRC="sbs202311216k1_001.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Name of the <FONT STYLE="letter-spacing: -0.1pt">Appendix:</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.75pt"><FONT STYLE="letter-spacing: -0.1pt"><B>Definitions</B></FONT></P></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.8pt">Appendix <FONT STYLE="letter-spacing: -0.1pt">Number</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 0.75pt; text-align: center"><FONT STYLE="letter-spacing: -0.25pt"><B>01</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Attached to the <FONT STYLE="letter-spacing: -0.1pt">Instrument:</FONT></P>
    <P STYLE="font: 5pt Arial MT; margin: 2.8pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt"><B>PI0032v.5 &ndash; Transactions with Related <FONT STYLE="letter-spacing: -0.1pt">Parties</FONT></B></P></TD></TR>
  </TABLE>

<P STYLE="font: 11pt/1pt Arial MT; margin: 0 0 0 21.9pt">&nbsp;</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 11pt Arial MT; margin-top: 10.9pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 10pt; width: 148.25pt"></TD>
    <TD STYLE="padding-bottom: 10pt; border-left: Black 1pt solid; width: 18.3pt">&nbsp;</TD><TD STYLE="padding-bottom: 10pt; width: 18.3pt">(g)</TD><TD STYLE="padding-bottom: 10pt; text-align: justify; padding-right: 18.4pt">transfers
of a financial nature (including loans and capital contributions in cash or the equivalent);</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 10pt"></TD>
    <TD STYLE="padding-bottom: 10pt; border-left: Black 1pt solid">&nbsp;</TD><TD STYLE="padding-bottom: 10pt">(h)</TD><TD STYLE="padding-bottom: 10pt; text-align: justify; padding-right: 18.45pt">the provision of guarantees, accommodation of negotiable instrumentor <FONT STYLE="letter-spacing: -0.1pt">sureties;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 10pt"></TD>
    <TD STYLE="padding-bottom: 10pt; border-left: Black 1pt solid">&nbsp;</TD><TD STYLE="padding-bottom: 10pt">(i)</TD><TD STYLE="padding-bottom: 10pt; text-align: justify; padding-right: 18.45pt">the assumption of commitments to do something if a particular event occurs, or
does not occur, in the future, including contracts to be executed (recognized or otherwise); and</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-bottom: 10pt"></TD>
    <TD STYLE="padding-bottom: 10pt; border-left: Black 1pt solid">&nbsp;</TD><TD STYLE="padding-bottom: 10pt">(j)</TD><TD STYLE="padding-bottom: 10pt; text-align: justify; padding-right: 18.6pt">the settlement of liabilities on behalf of the entity or by the entity on behalf
of a related party.</TD></TR></TABLE>
<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="text-align: right; font: 9pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 1pt">Page 4 of <FONT STYLE="letter-spacing: -0.5pt">4</FONT></P>


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<P STYLE="font: 11pt Arial MT; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 10%; border: black 1pt solid">
    <P STYLE="font: 2.5pt Arial MT; margin: 0.1pt 0 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial MT; margin: 0 0 0 5.75pt"><IMG SRC="sbs202311216k1_001.jpg" ALT=""><FONT STYLE="font-size: 10pt"></FONT></P></TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Name of <FONT STYLE="letter-spacing: -0.1pt">Appendix:</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.75pt"><B>Declaration of Controlled Companies &#8211; Individual
    &#8211; item 3.1.1 <FONT STYLE="letter-spacing: -0.25pt">(a)</FONT></B></P></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.8pt">Appendix <FONT STYLE="letter-spacing: -0.1pt">Number</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 0.75pt; text-align: center"><FONT STYLE="letter-spacing: -0.25pt"><B>02</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Related to <FONT STYLE="letter-spacing: -0.1pt">Instrument:</FONT></P>
    <P STYLE="font: 5pt Arial MT; margin: 2.8pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt"><B>PI0032v05 &#8211; Transactions with Related <FONT STYLE="letter-spacing: -0.1pt">Parties</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Arial MT; margin: 4.05pt 0 0 28.4pt">&nbsp;</P>


<P STYLE="margin: 0; font: 9pt Verdana, Helvetica, Sans-Serif"><FONT STYLE="letter-spacing: -0.1pt">Description</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 9pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 1.3pt 0 0; text-align: center"><B>Declaration of Controlled Companies &#8211;
<FONT STYLE="letter-spacing: -0.1pt">Individual</FONT></B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 6.35pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 18.5pt 0 24.1pt; text-align: justify">I, <I>[name], </I>Tax ID CPF No.
<I>[...]</I>, <I>[function or position]</I>, as required by the Institutional Policy for Transactions with Related Parties&#8211; PI0032
&#8211; of Companhia de Saneamento B&aacute;sico do Estado de S&atilde;o Paulo &#8211; Sabesp, declare that:</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 12.05pt 0 2.95pt 24.1pt; text-align: justify">The following are my close
family members <FONT STYLE="letter-spacing: -0.2pt">(*):</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; border: black 1pt solid; font: 11pt Arial MT; padding-left: 5.75pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.25pt"><B>CPF</B></FONT></TD>
    <TD STYLE="width: 49%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT; padding-left: 5.85pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.2pt"><B>Name</B></FONT></TD>
    <TD STYLE="width: 26%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/12.2pt Arial MT; padding-right: 47.1pt; padding-left: 5.7pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Degree of <FONT STYLE="letter-spacing: -0.1pt">relationship</FONT></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0.05in 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 24.1pt; text-align: justify">In <FONT STYLE="letter-spacing: -0.1pt">addition:</FONT></P>

<P STYLE="font: 10pt/200% Verdana, Helvetica, Sans-Serif; margin: 11.85pt 60.7pt 0 24.1pt; text-align: justify; text-indent: 3.45pt">(
) Neither I nor my close family members (*) have full or joint control over any company. <FONT STYLE="letter-spacing: -0.3pt">OR</FONT></P>

<P STYLE="font: 10pt/11.9pt Verdana, Helvetica, Sans-Serif; margin: 0 0 2.95pt 27.55pt; text-align: justify">( ) I and/or my close family
members (*) have full or joint control over the following <FONT STYLE="letter-spacing: -0.1pt">companies:</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; border: black 1pt solid; font: 11pt Arial MT; padding-left: 5.75pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.2pt"><B>CNPJ</B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT; padding-left: 5.7pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"><B>Company <FONT STYLE="letter-spacing: -0.2pt">Name</FONT></B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT; padding-left: 5.7pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.1pt"><B>Address</B></FONT></TD>
    <TD STYLE="width: 25%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt/12.2pt Arial MT; padding-left: 5.7pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt; letter-spacing: -0.2pt"><B>Name</B></FONT><B><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt">&#9;<FONT STYLE="letter-spacing: -0.3pt">of</FONT>&#9;<FONT STYLE="letter-spacing: -0.2pt">the </FONT><FONT STYLE="letter-spacing: -0.1pt">partners</FONT></FONT></B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; font: 11pt Arial MT">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 3.45pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 18.8pt 0 24.1pt; text-align: justify">If there is any change in the above
information, I undertake to inform Sabesp, in writing, not later than ten (10) days after the date of the change.</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 12.1pt 18.75pt 0 24.1pt; text-align: justify">I hereby authorize Sabesp to
include the individuals and legal entities mentioned herein in the Register of Related Parties held by the Company.</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 27.55pt; text-align: justify">[city], <FONT STYLE="letter-spacing: -0.1pt">[date]</FONT></P>


<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0.4pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0.05pt 0 0 27.55pt"><FONT STYLE="letter-spacing: -0.1pt">[name]</FONT></P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Verdana, Helvetica, Sans-Serif; margin: 2.85pt 0 0">&nbsp;</P>

<P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 18.05pt 0 24.1pt; text-align: justify; text-indent: 2.85pt">(*) <B>Close
family members of an individual are: </B>(a) the person's children, spouse or partner; (b) the person's spouse's or partner's children;
(c) dependents of the person, his/her spouse or partner; and (d) any other family members who can be expected to exert influence or be
influenced by such person in their business with Sabesp. Source: Appendix 01 - Concepts of the Institutional Policy for Transactions with
Related Parties - PI0032 &#8211; V.5.</P>

<P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0 18.05pt 0 24.1pt; text-align: justify; text-indent: 2.85pt">&nbsp;</P>

<P STYLE="text-align: right; font: 9pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 1pt">Page 1 of <FONT STYLE="letter-spacing: -0.5pt">1</FONT></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
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<P STYLE="font: 11pt Arial MT; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="2" STYLE="width: 10%; border: black 1pt solid">
    <P STYLE="font: 2pt Verdana, Helvetica, Sans-Serif; margin: 0.55pt 0 0">&nbsp;</P>
    <P STYLE="font: 11pt Arial MT; margin: 0 0 0 5.75pt"><IMG SRC="sbs202311216k1_001.jpg" ALT=""><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; font-size: 10pt"></FONT></P></TD>
    <TD STYLE="width: 78%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Name of <FONT STYLE="letter-spacing: -0.1pt">Appendix:</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0 0 5.75pt"><B>Declaration of Existence of Related Parties - <FONT STYLE="letter-spacing: -0.1pt">Suppliers</FONT></B></P></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.8pt">Appendix <FONT STYLE="letter-spacing: -0.1pt">Number</FONT></P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 5.2pt 0.25pt 0 0.75pt; text-align: center"><FONT STYLE="letter-spacing: -0.25pt"><B>003</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid">
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 5.75pt">Related to <FONT STYLE="letter-spacing: -0.1pt">Instrument:</FONT></P>
    <P STYLE="font: 5pt Verdana, Helvetica, Sans-Serif; margin: 2.45pt 0 0">&nbsp;</P>
    <P STYLE="font: 8pt Verdana, Helvetica, Sans-Serif; margin: 0.05pt 0 0 5.75pt"><B>PI0032v05 &#8211; Transactions with Related <FONT STYLE="letter-spacing: -0.1pt">Parties</FONT></B></P></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 10pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 1.3pt 0 0.1pt; text-align: center">DECLARATION OF EXISTENCE OF RELATED PARTIES
- <FONT STYLE="letter-spacing: -0.1pt">SUPPLIERS</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 6.05pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 17pt"><FONT STYLE="letter-spacing: -0.25pt">To</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 17pt">COMPANHIA DE SANEAMENTO B&Aacute;SICO DO ESTADO DE S&Atilde;O
PAULO - <FONT STYLE="letter-spacing: -0.1pt">SABESP</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 5.95pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Arial MT; margin: 0 0 0 17pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">Ref: BIDDING <FONT STYLE="letter-spacing: -0.1pt">PROCEDURE</FONT></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9;</FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif; letter-spacing: -0.25pt">/&#8230;.</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 0 0 17pt">Company [CORPORATE <FONT STYLE="letter-spacing: -0.1pt">NAME]</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 6.05pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0.05pt 0 0 17pt">Dear <FONT STYLE="letter-spacing: -0.2pt">Sirs,</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 5.95pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt/10.95pt Arial MT; margin: 0 0 0 17pt"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">I, [NAME], INDIVIDUAL
TAXPAYER&#8217;S ID (CPF) <FONT STYLE="letter-spacing: -0.5pt">[</FONT></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>&#9;</U></FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">],
[FUNCTION OR POSITION], as the representative <FONT STYLE="letter-spacing: -0.25pt">of</FONT></FONT></P>

<P STYLE="font: 9pt Arial MT; margin: 0 17.95pt 0 17pt; text-align: justify"><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">[CORPORATE
NAME], registered under corporate taxpayer&#8217;s ID (CNPJ) number </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>&#9;</U></FONT><FONT STYLE="font-family: Verdana, Helvetica, Sans-Serif">;
in compliance with the <B>Institutional Related-Party Transaction Policy &#8211; PI0032 &#8211; </B>of Companhia de Saneamento B&aacute;sico
do Estado de S&atilde;o Paulo &#8211; Sabesp, especially in item 3.1; <B>HEREBY DECLARE,</B> under applicable penalties that, either in
our company or in another company in which we hold a partnership or that belongs to our business group, as administrator (executive officer
or board member) or partner, <B>WE ARE NOT A Related Party to Sabesp,</B> in any of the situations defined therein</FONT></P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 0 13.35pt 0 17pt">Any change to the above information, during the period of
execution of the contract, will be resubmitted to Sabesp, in writing, within 10 (ten) days after the change.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 3.1pt 0 0 17pt">I also declare that, in case of identifying as a related part
to Sabesp, the transaction must follow the criteria established in item 3.2 of this Policy.</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 2.95pt 0pt 0pt 17pt"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> , <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>
, <U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font: 11pt Arial MT; margin: 0.35pt 0 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Verdana, Helvetica, Sans-Serif; margin: 3.55pt 0 0 17pt"><BR>
________________________________________<BR>
(Name and Signature <FONT STYLE="letter-spacing: -0.5pt">)</FONT></P>



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

<P STYLE="text-align: right; font: 9pt Verdana, Helvetica, Sans-Serif; margin: 1pt 0 0 1pt">Page 1 of <FONT STYLE="letter-spacing: -0.5pt">1</FONT></P>

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<P></P>

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

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

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

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

<DIV align=justify><FONT color=#000000 size=3 face="Times New Roman">Date:&nbsp;November 21, 2023</FONT></DIV>

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

<DIV align=center>

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



<TR>

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

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

<TR>

   <TD height=16></TD>

   <TD height=16></TD>

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

<TR>

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

   <TD vAlign=bottom align=left>/s/&nbsp;&nbsp;<FONT style="FONT-FAMILY: times new roman" size=3>Catia Cristina Teixeira Pereira</FONT>&nbsp;&nbsp;&nbsp;&nbsp;

   <HR align=left color=#000000 SIZE=1 noShade>

</TD>

   <TD></TD></TR>

<TR>

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

   <TD vAlign=bottom width="53%" align=center>

   <DIV align=left><FONT color=#000000 size=2 face="Times New Roman">Name: Catia Cristina Teixeira Pereira </FONT></DIV>

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

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

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

<P>&nbsp;</P>

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

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

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

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

</DIV>

<P></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
