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    <msg:message xlink:type="resource" xlink:label="message_2" xlink:role="http://www.xbrl.org/2010/role/message" xml:lang="en">Reported value at end of period is not equal to sum of reported value at beginning of period and changes in that value during period</msg:message>
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    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:label="valueAssertion_209"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_209" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_Equity" xlink:label="valueAssertion_210"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_210" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_AssetsLiabilitiesOfBenefitPlan" xlink:label="valueAssertion_211"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_211" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_Goodwill" xlink:label="valueAssertion_212"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_212" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_ContingentLiabilitiesRecognisedInBusinessCombination" xlink:label="valueAssertion_213"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_213" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_PropertyPlantAndEquipment" xlink:label="valueAssertion_214"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_214" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised" xlink:label="valueAssertion_215"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_215" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_AllowanceAccountForCreditLossesOfFinancialAssets" xlink:label="valueAssertion_216"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_216" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_IntangibleAssetsOtherThanGoodwill" xlink:label="valueAssertion_217"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_217" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_BiologicalAssets" xlink:label="valueAssertion_218"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_218" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_InvestmentProperty" xlink:label="valueAssertion_219"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_219" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_OtherProvisions" xlink:label="valueAssertion_220"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_220" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_ReimbursementRightsAtFairValue" xlink:label="valueAssertion_221"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_221" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_LiabilitiesArisingFromInsuranceContracts" xlink:label="valueAssertion_222"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_222" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_DeferredAcquisitionCostsArisingFromInsuranceContracts" xlink:label="valueAssertion_223"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_223" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_ReinsuranceAssets" xlink:label="valueAssertion_224"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_224" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_NumberOfSharesOutstanding" xlink:label="valueAssertion_225"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_225" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_LiabilityAssetOfDefinedBenefitPlans" xlink:label="valueAssertion_226"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_226" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_IntangibleAssetsAndGoodwill" xlink:label="valueAssertion_227"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_227" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_DeferredTaxLiabilityAsset" xlink:label="valueAssertion_228"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_228" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_Liabilities" xlink:label="valueAssertion_229"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_229" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_Equity_2" xlink:label="valueAssertion_230"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_230" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_Assets" xlink:label="valueAssertion_231"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_231" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_CreditDerivativeNominalAmount" xlink:label="valueAssertion_232"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_232" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_CreditDerivativeFairValue" xlink:label="valueAssertion_233"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_233" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_RegulatoryDeferralAccountDebitBalances" xlink:label="valueAssertion_234"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_234" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_RegulatoryDeferralAccountCreditBalances" xlink:label="valueAssertion_235"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_235" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_FinancialAssets" xlink:label="valueAssertion_236"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_236" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts" xlink:label="valueAssertion_237"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_237" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#crossPeriod_LiabilitiesArisingFromFinancingActivities" xlink:label="valueAssertion_238"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_238" xlink:to="message_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#eps_DiscontinuedOperations_BasicEarningsLossPerShareFromContinuingOperations" xlink:label="valueAssertion_239"/>
    <msg:message xlink:type="resource" xlink:label="message_3" xlink:role="http://www.xbrl.org/2010/role/message" xml:lang="en">Calculated EPS is not equal to reported value</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_239" xlink:to="message_3"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#eps_DiscontinuedOperations_BasicEarningsLossPerShareFromDiscontinuedOperations" xlink:label="valueAssertion_240"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_240" xlink:to="message_3"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#eps_DiscontinuedOperations_BasicEarningsLossPerShare" xlink:label="valueAssertion_241"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_241" xlink:to="message_3"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#eps_DiscontinuedOperations_DilutedEarningsLossPerShareFromContinuingOperations" xlink:label="valueAssertion_242"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_242" xlink:to="message_3"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#eps_DiscontinuedOperations_DilutedEarningsLossPerShareFromDiscontinuedOperations" xlink:label="valueAssertion_243"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_243" xlink:to="message_3"/>
    <link:loc xlink:type="locator" xlink:href="esef_all-for.xml#eps_DiscontinuedOperations_DilutedEarningsLossPerShare" xlink:label="valueAssertion_244"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="valueAssertion_244" xlink:to="message_3"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs-dim_role-913000" xlink:label="roleType"/>
    <label:label xlink:type="resource" xlink:label="label" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[913000] Axis - Consolidated and separate financial statements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType" xlink:to="label"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs-dim_role-904000" xlink:label="roleType_2"/>
    <label:label xlink:type="resource" xlink:label="label_2" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[904000] Axis - Assets and liabilities classified as held for sale</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_2" xlink:to="label_2"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs-dim_role-901000" xlink:label="roleType_3"/>
    <label:label xlink:type="resource" xlink:label="label_3" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[901000] Axis - Retrospective application and retrospective restatement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_3" xlink:to="label_3"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs-dim_role-901500" xlink:label="roleType_4"/>
    <label:label xlink:type="resource" xlink:label="label_4" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[901500] Axis - Creation date</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_4" xlink:to="label_4"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs-dim_role-903000" xlink:label="roleType_5"/>
    <label:label xlink:type="resource" xlink:label="label_5" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[903000] Axis - Continuing and discontinued operations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_5" xlink:to="label_5"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs-dim_role-901100" xlink:label="roleType_6"/>
    <label:label xlink:type="resource" xlink:label="label_6" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[901100] Axis - Departure from requirement of IFRS</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_6" xlink:to="label_6"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-810000b" xlink:label="roleType_7"/>
    <label:label xlink:type="resource" xlink:label="label_7" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[810000b] Notes - Corporate information and statement of IFRS compliance</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_7" xlink:to="label_7"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-810000c" xlink:label="roleType_8"/>
    <label:label xlink:type="resource" xlink:label="label_8" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[810000c] Notes - Corporate information and statement of IFRS compliance</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_8" xlink:to="label_8"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-800200" xlink:label="roleType_9"/>
    <label:label xlink:type="resource" xlink:label="label_9" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[800200] Analysis of income and expense</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_9" xlink:to="label_9"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-310000" xlink:label="roleType_10"/>
    <label:label xlink:type="resource" xlink:label="label_10" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[310000] Statement of comprehensive income, profit or loss, by function of expense</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_10" xlink:to="label_10"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-800400" xlink:label="roleType_11"/>
    <label:label xlink:type="resource" xlink:label="label_11" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[800400] Statement of changes in equity, additional disclosures</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_11" xlink:to="label_11"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-861200a" xlink:label="roleType_12"/>
    <label:label xlink:type="resource" xlink:label="label_12" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[861200a] Notes - Share capital, reserves and other equity interest</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_12" xlink:to="label_12"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-861200" xlink:label="roleType_13"/>
    <label:label xlink:type="resource" xlink:label="label_13" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[861200] Notes - Share capital, reserves and other equity interest</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_13" xlink:to="label_13"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-800500" xlink:label="roleType_14"/>
    <label:label xlink:type="resource" xlink:label="label_14" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[800500] List of notes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_14" xlink:to="label_14"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-320000" xlink:label="roleType_15"/>
    <label:label xlink:type="resource" xlink:label="label_15" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[320000] Statement of comprehensive income, profit or loss, by nature of expense</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_15" xlink:to="label_15"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-420000" xlink:label="roleType_16"/>
    <label:label xlink:type="resource" xlink:label="label_16" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[420000] Statement of comprehensive income, OCI components presented before tax</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_16" xlink:to="label_16"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-110000" xlink:label="roleType_17"/>
    <label:label xlink:type="resource" xlink:label="label_17" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[110000] General information about financial statements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_17" xlink:to="label_17"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-861000" xlink:label="roleType_18"/>
    <label:label xlink:type="resource" xlink:label="label_18" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[861000] Notes - Analysis of other comprehensive income by item</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_18" xlink:to="label_18"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-861200b" xlink:label="roleType_19"/>
    <label:label xlink:type="resource" xlink:label="label_19" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[861200b] Notes - Share capital, reserves and other equity interest</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_19" xlink:to="label_19"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-800600" xlink:label="roleType_20"/>
    <label:label xlink:type="resource" xlink:label="label_20" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[800600] List of accounting policies</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_20" xlink:to="label_20"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-220000" xlink:label="roleType_21"/>
    <label:label xlink:type="resource" xlink:label="label_21" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[220000] Statement of financial position, order of liquidity</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_21" xlink:to="label_21"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-810000a" xlink:label="roleType_22"/>
    <label:label xlink:type="resource" xlink:label="label_22" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[810000a] Notes - Corporate information and statement of IFRS compliance</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_22" xlink:to="label_22"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-810000" xlink:label="roleType_23"/>
    <label:label xlink:type="resource" xlink:label="label_23" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[810000] Notes - Corporate information and statement of IFRS compliance</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_23" xlink:to="label_23"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-610000" xlink:label="roleType_24"/>
    <label:label xlink:type="resource" xlink:label="label_24" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[610000] Statement of changes in equity</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_24" xlink:to="label_24"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-800100" xlink:label="roleType_25"/>
    <label:label xlink:type="resource" xlink:label="label_25" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[800100] Subclassifications of assets, liabilities and equities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_25" xlink:to="label_25"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-210000" xlink:label="roleType_26"/>
    <label:label xlink:type="resource" xlink:label="label_26" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[210000] Statement of financial position, current/non-current</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_26" xlink:to="label_26"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-800100a" xlink:label="roleType_27"/>
    <label:label xlink:type="resource" xlink:label="label_27" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[800100a] Notes - Subclassifications of assets, liabilities and equities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_27" xlink:to="label_27"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-880000" xlink:label="roleType_28"/>
    <label:label xlink:type="resource" xlink:label="label_28" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[880000] Notes - Additional information</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_28" xlink:to="label_28"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_1_role-410000" xlink:label="roleType_29"/>
    <label:label xlink:type="resource" xlink:label="label_29" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[410000] Statement of comprehensive income, OCI components presented net of tax</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_29" xlink:to="label_29"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_10_role-815000" xlink:label="roleType_30"/>
    <label:label xlink:type="resource" xlink:label="label_30" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[815000] Notes - Events after reporting period</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_30" xlink:to="label_30"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_11_role-831710" xlink:label="roleType_31"/>
    <label:label xlink:type="resource" xlink:label="label_31" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[831710] Notes - Construction contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_31" xlink:to="label_31"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_12_role-835110" xlink:label="roleType_32"/>
    <label:label xlink:type="resource" xlink:label="label_32" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[835110] Notes - Income taxes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_32" xlink:to="label_32"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_12_role-835110a" xlink:label="roleType_33"/>
    <label:label xlink:type="resource" xlink:label="label_33" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[835110a] Notes - Income taxes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_33" xlink:to="label_33"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_12_role-835110b" xlink:label="roleType_34"/>
    <label:label xlink:type="resource" xlink:label="label_34" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[835110b] Notes - Income taxes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_34" xlink:to="label_34"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_16_role-822100" xlink:label="roleType_35"/>
    <label:label xlink:type="resource" xlink:label="label_35" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822100] Notes - Property, plant and equipment</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_35" xlink:to="label_35"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_17_role-832600" xlink:label="roleType_36"/>
    <label:label xlink:type="resource" xlink:label="label_36" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832600] Notes - Leases</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_36" xlink:to="label_36"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_17_role-832600a" xlink:label="roleType_37"/>
    <label:label xlink:type="resource" xlink:label="label_37" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832600a] Notes - Leases</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_37" xlink:to="label_37"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_17_role-832600b" xlink:label="roleType_38"/>
    <label:label xlink:type="resource" xlink:label="label_38" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832600b] Notes - Leases</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_38" xlink:to="label_38"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_17_role-832600c" xlink:label="roleType_39"/>
    <label:label xlink:type="resource" xlink:label="label_39" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832600c] Notes - Leases</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_39" xlink:to="label_39"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_18_role-831110" xlink:label="roleType_40"/>
    <label:label xlink:type="resource" xlink:label="label_40" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[831110] Notes - Revenue</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_40" xlink:to="label_40"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_19_role-834480" xlink:label="roleType_41"/>
    <label:label xlink:type="resource" xlink:label="label_41" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834480] Notes - Employee benefits</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_41" xlink:to="label_41"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_19_role-834480a" xlink:label="roleType_42"/>
    <label:label xlink:type="resource" xlink:label="label_42" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834480a] Notes - Employee benefits</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_42" xlink:to="label_42"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_19_role-834480b" xlink:label="roleType_43"/>
    <label:label xlink:type="resource" xlink:label="label_43" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834480b] Notes - Employee benefits</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_43" xlink:to="label_43"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_19_role-834480c" xlink:label="roleType_44"/>
    <label:label xlink:type="resource" xlink:label="label_44" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834480c] Notes - Employee benefits</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_44" xlink:to="label_44"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_19_role-834480d" xlink:label="roleType_45"/>
    <label:label xlink:type="resource" xlink:label="label_45" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834480d] Notes - Employee benefits</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_45" xlink:to="label_45"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_2_role-826380" xlink:label="roleType_46"/>
    <label:label xlink:type="resource" xlink:label="label_46" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[826380] Notes - Inventories</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_46" xlink:to="label_46"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_20_role-831400" xlink:label="roleType_47"/>
    <label:label xlink:type="resource" xlink:label="label_47" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[831400] Notes - Government grants</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_47" xlink:to="label_47"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_21_role-842000" xlink:label="roleType_48"/>
    <label:label xlink:type="resource" xlink:label="label_48" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[842000] Notes - Effects of changes in foreign exchange rates</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_48" xlink:to="label_48"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_23_role-836200" xlink:label="roleType_49"/>
    <label:label xlink:type="resource" xlink:label="label_49" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836200] Notes - Borrowing costs</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_49" xlink:to="label_49"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_24_role-818000" xlink:label="roleType_50"/>
    <label:label xlink:type="resource" xlink:label="label_50" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[818000] Notes - Related party</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_50" xlink:to="label_50"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_24_role-818000a" xlink:label="roleType_51"/>
    <label:label xlink:type="resource" xlink:label="label_51" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[818000a] Notes - Related party</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_51" xlink:to="label_51"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_26_role-710000" xlink:label="roleType_52"/>
    <label:label xlink:type="resource" xlink:label="label_52" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[710000] Statement of changes in net assets available for benefits</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_52" xlink:to="label_52"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_27_role-825480" xlink:label="roleType_53"/>
    <label:label xlink:type="resource" xlink:label="label_53" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825480] Notes - Separate financial statements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_53" xlink:to="label_53"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_27_role-825480a" xlink:label="roleType_54"/>
    <label:label xlink:type="resource" xlink:label="label_54" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825480a] Notes - Separate financial statements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_54" xlink:to="label_54"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_27_role-825480c" xlink:label="roleType_55"/>
    <label:label xlink:type="resource" xlink:label="label_55" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825480c] Notes - Separate financial statements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_55" xlink:to="label_55"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_29_role-816000" xlink:label="roleType_56"/>
    <label:label xlink:type="resource" xlink:label="label_56" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[816000] Notes - Hyperinflationary reporting</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_56" xlink:to="label_56"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_33_role-838000" xlink:label="roleType_57"/>
    <label:label xlink:type="resource" xlink:label="label_57" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[838000] Notes - Earnings per share</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_57" xlink:to="label_57"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_34_role-813000" xlink:label="roleType_58"/>
    <label:label xlink:type="resource" xlink:label="label_58" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[813000] Notes - Interim financial reporting</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_58" xlink:to="label_58"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_36_role-832410" xlink:label="roleType_59"/>
    <label:label xlink:type="resource" xlink:label="label_59" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832410] Notes - Impairment of assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_59" xlink:to="label_59"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_36_role-832410a" xlink:label="roleType_60"/>
    <label:label xlink:type="resource" xlink:label="label_60" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832410a] Notes - Impairment of assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_60" xlink:to="label_60"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_36_role-832410b" xlink:label="roleType_61"/>
    <label:label xlink:type="resource" xlink:label="label_61" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832410b] Notes - Impairment of assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_61" xlink:to="label_61"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_36_role-832410c" xlink:label="roleType_62"/>
    <label:label xlink:type="resource" xlink:label="label_62" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832410c] Notes - Impairment of assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_62" xlink:to="label_62"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_36_role-832410d" xlink:label="roleType_63"/>
    <label:label xlink:type="resource" xlink:label="label_63" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832410d] Notes - Impairment of assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_63" xlink:to="label_63"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_37_role-827570" xlink:label="roleType_64"/>
    <label:label xlink:type="resource" xlink:label="label_64" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[827570] Notes - Other provisions, contingent liabilities and contingent assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_64" xlink:to="label_64"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_37_role-827570a" xlink:label="roleType_65"/>
    <label:label xlink:type="resource" xlink:label="label_65" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[827570a] Notes - Other provisions, contingent liabilities and contingent assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_65" xlink:to="label_65"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_37_role-827570b" xlink:label="roleType_66"/>
    <label:label xlink:type="resource" xlink:label="label_66" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[827570b] Notes - Other provisions, contingent liabilities and contingent assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_66" xlink:to="label_66"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_38_role-823180" xlink:label="roleType_67"/>
    <label:label xlink:type="resource" xlink:label="label_67" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823180] Notes - Intangible assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_67" xlink:to="label_67"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_38_role-823180a" xlink:label="roleType_68"/>
    <label:label xlink:type="resource" xlink:label="label_68" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823180a] Notes - Intangible assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_68" xlink:to="label_68"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_38_role-823180b" xlink:label="roleType_69"/>
    <label:label xlink:type="resource" xlink:label="label_69" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823180b] Notes - Intangible assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_69" xlink:to="label_69"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_38_role-823180c" xlink:label="roleType_70"/>
    <label:label xlink:type="resource" xlink:label="label_70" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823180c] Notes - Intangible assets</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_70" xlink:to="label_70"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_40_role-825100" xlink:label="roleType_71"/>
    <label:label xlink:type="resource" xlink:label="label_71" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825100] Notes - Investment property</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_71" xlink:to="label_71"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_41_role-824180" xlink:label="roleType_72"/>
    <label:label xlink:type="resource" xlink:label="label_72" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[824180] Notes - Agriculture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_72" xlink:to="label_72"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_41_role-824180a" xlink:label="roleType_73"/>
    <label:label xlink:type="resource" xlink:label="label_73" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[824180a] Notes - Agriculture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_73" xlink:to="label_73"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_41_role-824180b" xlink:label="roleType_74"/>
    <label:label xlink:type="resource" xlink:label="label_74" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[824180b] Notes - Agriculture</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_74" xlink:to="label_74"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_7_role-510000" xlink:label="roleType_75"/>
    <label:label xlink:type="resource" xlink:label="label_75" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[510000] Statement of cash flows, direct method</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_75" xlink:to="label_75"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_7_role-520000" xlink:label="roleType_76"/>
    <label:label xlink:type="resource" xlink:label="label_76" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[520000] Statement of cash flows, indirect method</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_76" xlink:to="label_76"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_7_role-851100" xlink:label="roleType_77"/>
    <label:label xlink:type="resource" xlink:label="label_77" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[851100] Notes - Cash flow statement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_77" xlink:to="label_77"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_7_role-800300" xlink:label="roleType_78"/>
    <label:label xlink:type="resource" xlink:label="label_78" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[800300] Statement of cash flows, additional disclosures</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_78" xlink:to="label_78"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_8_role-811000" xlink:label="roleType_79"/>
    <label:label xlink:type="resource" xlink:label="label_79" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[811000] Notes - Accounting policies, changes in accounting estimates and errors</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_79" xlink:to="label_79"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_8_role-811000a" xlink:label="roleType_80"/>
    <label:label xlink:type="resource" xlink:label="label_80" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[811000a] Notes - Accounting policies, changes in accounting estimates and errors</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_80" xlink:to="label_80"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_8_role-811000b" xlink:label="roleType_81"/>
    <label:label xlink:type="resource" xlink:label="label_81" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[811000b] Notes - Accounting policies, changes in accounting estimates and errors</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_81" xlink:to="label_81"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ias_8_role-811000c" xlink:label="roleType_82"/>
    <label:label xlink:type="resource" xlink:label="label_82" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[811000c] Notes - Accounting policies, changes in accounting estimates and errors</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_82" xlink:to="label_82"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifric_2_role-868500" xlink:label="roleType_83"/>
    <label:label xlink:type="resource" xlink:label="label_83" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[868500] Notes - Members' shares in co-operative entities and similar instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_83" xlink:to="label_83"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifric_5_role-868200" xlink:label="roleType_84"/>
    <label:label xlink:type="resource" xlink:label="label_84" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[868200] Notes - Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_84" xlink:to="label_84"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_1_role-819100" xlink:label="roleType_85"/>
    <label:label xlink:type="resource" xlink:label="label_85" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[819100] Notes - First time adoption</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_85" xlink:to="label_85"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_1_role-819100a" xlink:label="roleType_86"/>
    <label:label xlink:type="resource" xlink:label="label_86" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[819100a] Notes - First time adoption</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_86" xlink:to="label_86"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_1_role-819100b" xlink:label="roleType_87"/>
    <label:label xlink:type="resource" xlink:label="label_87" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[819100b] Notes - First time adoption</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_87" xlink:to="label_87"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_1_role-819100c" xlink:label="roleType_88"/>
    <label:label xlink:type="resource" xlink:label="label_88" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[819100c] Notes - First time adoption</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_88" xlink:to="label_88"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700" xlink:label="roleType_89"/>
    <label:label xlink:type="resource" xlink:label="label_89" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_89" xlink:to="label_89"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700f" xlink:label="roleType_90"/>
    <label:label xlink:type="resource" xlink:label="label_90" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700f] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_90" xlink:to="label_90"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700g" xlink:label="roleType_91"/>
    <label:label xlink:type="resource" xlink:label="label_91" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700g] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_91" xlink:to="label_91"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700a" xlink:label="roleType_92"/>
    <label:label xlink:type="resource" xlink:label="label_92" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700a] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_92" xlink:to="label_92"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700b" xlink:label="roleType_93"/>
    <label:label xlink:type="resource" xlink:label="label_93" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700b] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_93" xlink:to="label_93"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700c" xlink:label="roleType_94"/>
    <label:label xlink:type="resource" xlink:label="label_94" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700c] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_94" xlink:to="label_94"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700d" xlink:label="roleType_95"/>
    <label:label xlink:type="resource" xlink:label="label_95" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700d] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_95" xlink:to="label_95"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_12_role-825700e" xlink:label="roleType_96"/>
    <label:label xlink:type="resource" xlink:label="label_96" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825700e] Notes - Interests in other entities</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_96" xlink:to="label_96"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_13_role-823000" xlink:label="roleType_97"/>
    <label:label xlink:type="resource" xlink:label="label_97" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823000] Notes - Fair value measurement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_97" xlink:to="label_97"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_13_role-823000f" xlink:label="roleType_98"/>
    <label:label xlink:type="resource" xlink:label="label_98" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823000f] Notes - Fair value measurement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_98" xlink:to="label_98"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_13_role-823000a" xlink:label="roleType_99"/>
    <label:label xlink:type="resource" xlink:label="label_99" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823000a] Notes - Fair value measurement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_99" xlink:to="label_99"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_13_role-823000b" xlink:label="roleType_100"/>
    <label:label xlink:type="resource" xlink:label="label_100" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823000b] Notes - Fair value measurement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_100" xlink:to="label_100"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_13_role-823000c" xlink:label="roleType_101"/>
    <label:label xlink:type="resource" xlink:label="label_101" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823000c] Notes - Fair value measurement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_101" xlink:to="label_101"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_13_role-823000d" xlink:label="roleType_102"/>
    <label:label xlink:type="resource" xlink:label="label_102" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823000d] Notes - Fair value measurement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_102" xlink:to="label_102"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_13_role-823000e" xlink:label="roleType_103"/>
    <label:label xlink:type="resource" xlink:label="label_103" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[823000e] Notes - Fair value measurement</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_103" xlink:to="label_103"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_14_role-824500" xlink:label="roleType_104"/>
    <label:label xlink:type="resource" xlink:label="label_104" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[824500] Notes - Regulatory deferral accounts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_104" xlink:to="label_104"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_14_role-824500a" xlink:label="roleType_105"/>
    <label:label xlink:type="resource" xlink:label="label_105" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[824500a] Notes - Regulatory deferral accounts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_105" xlink:to="label_105"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_15_role-831150" xlink:label="roleType_106"/>
    <label:label xlink:type="resource" xlink:label="label_106" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[831150] Notes - Revenue from contracts with customers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_106" xlink:to="label_106"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_15_role-831150a" xlink:label="roleType_107"/>
    <label:label xlink:type="resource" xlink:label="label_107" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[831150a] Notes - Revenue from contracts with customers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_107" xlink:to="label_107"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_15_role-831150b" xlink:label="roleType_108"/>
    <label:label xlink:type="resource" xlink:label="label_108" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[831150b] Notes - Revenue from contracts with customers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_108" xlink:to="label_108"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_15_role-831150c" xlink:label="roleType_109"/>
    <label:label xlink:type="resource" xlink:label="label_109" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[831150c] Notes - Revenue from contracts with customers</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_109" xlink:to="label_109"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_16_role-832610" xlink:label="roleType_110"/>
    <label:label xlink:type="resource" xlink:label="label_110" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832610] Notes - Leases (IFRS 16)</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_110" xlink:to="label_110"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_16_role-832610a" xlink:label="roleType_111"/>
    <label:label xlink:type="resource" xlink:label="label_111" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832610a] Notes - Leases (IFRS 16)</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_111" xlink:to="label_111"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_16_role-832610b" xlink:label="roleType_112"/>
    <label:label xlink:type="resource" xlink:label="label_112" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832610b] Notes - Leases (IFRS 16)</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_112" xlink:to="label_112"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_2_role-834120" xlink:label="roleType_113"/>
    <label:label xlink:type="resource" xlink:label="label_113" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834120] Notes - Share-based payment arrangements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_113" xlink:to="label_113"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_2_role-834120a" xlink:label="roleType_114"/>
    <label:label xlink:type="resource" xlink:label="label_114" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834120a] Notes - Share-based payment arrangements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_114" xlink:to="label_114"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_2_role-834120b" xlink:label="roleType_115"/>
    <label:label xlink:type="resource" xlink:label="label_115" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834120b] Notes - Share-based payment arrangements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_115" xlink:to="label_115"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_2_role-834120c" xlink:label="roleType_116"/>
    <label:label xlink:type="resource" xlink:label="label_116" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[834120c] Notes - Share-based payment arrangements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_116" xlink:to="label_116"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_3_role-817000" xlink:label="roleType_117"/>
    <label:label xlink:type="resource" xlink:label="label_117" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[817000] Notes - Business combinations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_117" xlink:to="label_117"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_3_role-817000a" xlink:label="roleType_118"/>
    <label:label xlink:type="resource" xlink:label="label_118" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[817000a] Notes - Business combinations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_118" xlink:to="label_118"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_3_role-817000b" xlink:label="roleType_119"/>
    <label:label xlink:type="resource" xlink:label="label_119" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[817000b] Notes - Business combinations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_119" xlink:to="label_119"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_3_role-817000c" xlink:label="roleType_120"/>
    <label:label xlink:type="resource" xlink:label="label_120" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[817000c] Notes - Business combinations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_120" xlink:to="label_120"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_3_role-817000d" xlink:label="roleType_121"/>
    <label:label xlink:type="resource" xlink:label="label_121" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[817000d] Notes - Business combinations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_121" xlink:to="label_121"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500" xlink:label="roleType_122"/>
    <label:label xlink:type="resource" xlink:label="label_122" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_122" xlink:to="label_122"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500f" xlink:label="roleType_123"/>
    <label:label xlink:type="resource" xlink:label="label_123" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500f] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_123" xlink:to="label_123"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500h" xlink:label="roleType_124"/>
    <label:label xlink:type="resource" xlink:label="label_124" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500h] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_124" xlink:to="label_124"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500i" xlink:label="roleType_125"/>
    <label:label xlink:type="resource" xlink:label="label_125" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500i] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_125" xlink:to="label_125"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500g" xlink:label="roleType_126"/>
    <label:label xlink:type="resource" xlink:label="label_126" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500g] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_126" xlink:to="label_126"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500a" xlink:label="roleType_127"/>
    <label:label xlink:type="resource" xlink:label="label_127" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500a] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_127" xlink:to="label_127"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500b" xlink:label="roleType_128"/>
    <label:label xlink:type="resource" xlink:label="label_128" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500b] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_128" xlink:to="label_128"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500c" xlink:label="roleType_129"/>
    <label:label xlink:type="resource" xlink:label="label_129" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500c] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_129" xlink:to="label_129"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500d" xlink:label="roleType_130"/>
    <label:label xlink:type="resource" xlink:label="label_130" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500d] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_130" xlink:to="label_130"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_4_role-836500e" xlink:label="roleType_131"/>
    <label:label xlink:type="resource" xlink:label="label_131" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[836500e] Notes - Insurance contracts</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_131" xlink:to="label_131"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_5_role-825900" xlink:label="roleType_132"/>
    <label:label xlink:type="resource" xlink:label="label_132" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[825900] Notes - Non-current asset held for sale and discontinued operations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_132" xlink:to="label_132"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_6_role-822200" xlink:label="roleType_133"/>
    <label:label xlink:type="resource" xlink:label="label_133" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822200] Notes - Exploration for and evaluation of mineral resources</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_133" xlink:to="label_133"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390z" xlink:label="roleType_134"/>
    <label:label xlink:type="resource" xlink:label="label_134" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390z] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_134" xlink:to="label_134"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390y" xlink:label="roleType_135"/>
    <label:label xlink:type="resource" xlink:label="label_135" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390y] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_135" xlink:to="label_135"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390j" xlink:label="roleType_136"/>
    <label:label xlink:type="resource" xlink:label="label_136" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390j] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_136" xlink:to="label_136"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390k" xlink:label="roleType_137"/>
    <label:label xlink:type="resource" xlink:label="label_137" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390k] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_137" xlink:to="label_137"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390zb" xlink:label="roleType_138"/>
    <label:label xlink:type="resource" xlink:label="label_138" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390zb] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_138" xlink:to="label_138"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390m" xlink:label="roleType_139"/>
    <label:label xlink:type="resource" xlink:label="label_139" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390m] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_139" xlink:to="label_139"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390c" xlink:label="roleType_140"/>
    <label:label xlink:type="resource" xlink:label="label_140" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390c] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_140" xlink:to="label_140"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390r" xlink:label="roleType_141"/>
    <label:label xlink:type="resource" xlink:label="label_141" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390r] Notes - Financial Instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_141" xlink:to="label_141"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390p" xlink:label="roleType_142"/>
    <label:label xlink:type="resource" xlink:label="label_142" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390p] Notes - Financial Instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_142" xlink:to="label_142"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390zc" xlink:label="roleType_143"/>
    <label:label xlink:type="resource" xlink:label="label_143" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390zc] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_143" xlink:to="label_143"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390w" xlink:label="roleType_144"/>
    <label:label xlink:type="resource" xlink:label="label_144" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390w] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_144" xlink:to="label_144"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390za" xlink:label="roleType_145"/>
    <label:label xlink:type="resource" xlink:label="label_145" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390za] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_145" xlink:to="label_145"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390o" xlink:label="roleType_146"/>
    <label:label xlink:type="resource" xlink:label="label_146" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390o] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_146" xlink:to="label_146"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390s" xlink:label="roleType_147"/>
    <label:label xlink:type="resource" xlink:label="label_147" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390s] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_147" xlink:to="label_147"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390d" xlink:label="roleType_148"/>
    <label:label xlink:type="resource" xlink:label="label_148" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390d] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_148" xlink:to="label_148"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390f" xlink:label="roleType_149"/>
    <label:label xlink:type="resource" xlink:label="label_149" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390f] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_149" xlink:to="label_149"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390" xlink:label="roleType_150"/>
    <label:label xlink:type="resource" xlink:label="label_150" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_150" xlink:to="label_150"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390n" xlink:label="roleType_151"/>
    <label:label xlink:type="resource" xlink:label="label_151" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390n] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_151" xlink:to="label_151"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390q" xlink:label="roleType_152"/>
    <label:label xlink:type="resource" xlink:label="label_152" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390q] Notes - Financial Instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_152" xlink:to="label_152"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390t" xlink:label="roleType_153"/>
    <label:label xlink:type="resource" xlink:label="label_153" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390t] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_153" xlink:to="label_153"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390b" xlink:label="roleType_154"/>
    <label:label xlink:type="resource" xlink:label="label_154" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390b] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_154" xlink:to="label_154"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390i" xlink:label="roleType_155"/>
    <label:label xlink:type="resource" xlink:label="label_155" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390i] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_155" xlink:to="label_155"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390h" xlink:label="roleType_156"/>
    <label:label xlink:type="resource" xlink:label="label_156" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390h] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_156" xlink:to="label_156"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390g" xlink:label="roleType_157"/>
    <label:label xlink:type="resource" xlink:label="label_157" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390g] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_157" xlink:to="label_157"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390l" xlink:label="roleType_158"/>
    <label:label xlink:type="resource" xlink:label="label_158" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390l] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_158" xlink:to="label_158"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390a" xlink:label="roleType_159"/>
    <label:label xlink:type="resource" xlink:label="label_159" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390a] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_159" xlink:to="label_159"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390x" xlink:label="roleType_160"/>
    <label:label xlink:type="resource" xlink:label="label_160" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390x] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_160" xlink:to="label_160"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390v" xlink:label="roleType_161"/>
    <label:label xlink:type="resource" xlink:label="label_161" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390v] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_161" xlink:to="label_161"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390u" xlink:label="roleType_162"/>
    <label:label xlink:type="resource" xlink:label="label_162" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390u] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_162" xlink:to="label_162"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_7_role-822390e" xlink:label="roleType_163"/>
    <label:label xlink:type="resource" xlink:label="label_163" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[822390e] Notes - Financial instruments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_163" xlink:to="label_163"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_8_role-871100" xlink:label="roleType_164"/>
    <label:label xlink:type="resource" xlink:label="label_164" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[871100] Notes - Operating segments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_164" xlink:to="label_164"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_8_role-871100a" xlink:label="roleType_165"/>
    <label:label xlink:type="resource" xlink:label="label_165" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[871100a] Notes - Operating segments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_165" xlink:to="label_165"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_8_role-871100b" xlink:label="roleType_166"/>
    <label:label xlink:type="resource" xlink:label="label_166" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[871100b] Notes - Operating segments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_166" xlink:to="label_166"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_8_role-871100c" xlink:label="roleType_167"/>
    <label:label xlink:type="resource" xlink:label="label_167" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[871100c] Notes - Operating segments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_167" xlink:to="label_167"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_8_role-871100d" xlink:label="roleType_168"/>
    <label:label xlink:type="resource" xlink:label="label_168" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[871100d] Notes - Operating segments</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_168" xlink:to="label_168"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#sic_27_role-832800" xlink:label="roleType_169"/>
    <label:label xlink:type="resource" xlink:label="label_169" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832800] Notes - Transactions involving legal form of lease</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_169" xlink:to="label_169"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#sic_29_role-832900" xlink:label="roleType_170"/>
    <label:label xlink:type="resource" xlink:label="label_170" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[832900] Notes - Service concession arrangements</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_170" xlink:to="label_170"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#esef_role-000000" xlink:label="roleType_171"/>
    <label:label xlink:type="resource" xlink:label="label_171" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">[000000] Tags that must be applied if corresponding information is present in a report</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_171" xlink:to="label_171"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_axi_role" xlink:label="roleType_172"/>
    <label:label xlink:type="resource" xlink:label="label_172" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">Axis aggregation validations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_172" xlink:to="label_172"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_cro_role" xlink:label="roleType_173"/>
    <label:label xlink:type="resource" xlink:label="label_173" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">Cross period validations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_173" xlink:to="label_173"/>
    <link:loc xlink:type="locator" xlink:href="esef_all.xsd#ifrs_eps_role" xlink:label="roleType_174"/>
    <label:label xlink:type="resource" xlink:label="label_174" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="en">Earnings per share validations</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="roleType_174" xlink:to="label_174"/>
  </gen:link>
</link:linkbase>
