IGUÁ: Companhia de Águas do Brasil

EBITDA: A non-GAAP measure used by the Company in accordance with CVM Instruction 527, of October 4, 2012, reconciled with its financial statements, which consists of earnings for the fiscal year or period before interest, taxes, depreciation and amortization.

IFRIC: International Financial Reporting Interpretations Committee

IFRS: International Financial Reporting Standards

CPC: Accounting Pronouncements Committee