<?xml version="1.0" encoding="UTF-8"?>

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<!--  *  Note: This XBRL instance is a draft, created by volunteers to prototype  * -->
<!--  *  XBRL data collection. Figures and text included herein have not been     * -->
<!--  *  provided by the company(s), but publicly accessible data has been        * -->
<!--  *  collected directly from their website and adjusted to fit in this format.* -->
<!--  *  The company(s) name has been changed to protect its identity.            * -->
<!--  *  This instance has not been reviewed for accuracy. Its purpose is for     * -->
<!--  *  public review and comment. The ECCBSO and IASCF will continue to improve * -->
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<xbrl xmlns="http://www.xbrl.org/2003/instance" 
	xmlns:cbso-rf="http://www.eccbso.org/eur/fr/ifrs/rf/2005-09-12" 
	xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
	xmlns:link="http://www.xbrl.org/2003/linkbase" 
	xmlns:xlink="http://www.w3.org/1999/xlink" 
	xmlns:ifrs-gp="http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15" 
	xmlns:Restated="www.eccbso.org">

<link:schemaRef 
	xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" 
	xlink:href="http://www.xbrl-ifrs.org/eur/fr/ifrs/rf/2005-09-12/cbso-rf-2005-09-12.xsd" 
	xlink:type="simple"/> 
  
  
  <context id="Context7">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Beta Corp.</identifier>
    </entity>
    <period>
      <instant>2000-12-31</instant>
    </period>
  </context>
  <context id="Context6">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Beta Corp.</identifier>
    </entity>
    <period>
      <instant>2000-12-31</instant>
    </period>
    <scenario>
      <Restated:Restated>Restated</Restated:Restated>
    </scenario>
  </context>
  <context id="Context5">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Beta Corp.</identifier>
    </entity>
    <period>
      <instant>2001-12-31</instant>
    </period>
    <scenario>
      <Restated:Restated>Restated</Restated:Restated>
    </scenario>
  </context>
  <context id="Context3">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Beta Corp.</identifier>
    </entity>
    <period>
      <instant>2001-12-31</instant>
    </period>
  </context>
  <context id="Context2">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Beta Corp.</identifier>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
  </context>
  <context id="Context4">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Beta Corp.</identifier>
    </entity>
    <period>
      <startDate>2002-01-01</startDate>
      <endDate>2002-12-31</endDate>
    </period>
  </context>
  <context id="Context1">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Beta Corp.</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
  </context>
  <unit id="currency1">
    <measure>iso4217:EUR</measure>
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  <unit id="pure1">
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  <ifrs-gp:OperatingExpensesTotalByNature contextRef="Context1" decimals="INF" unitRef="currency1">2258000000</ifrs-gp:OperatingExpensesTotalByNature>
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  <ifrs-gp:ProfitLossBeforeTax contextRef="Context1" decimals="INF" unitRef="currency1">-164200000</ifrs-gp:ProfitLossBeforeTax>
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  <ifrs-gp:ProfitLossFromOperations contextRef="Context1" decimals="INF" unitRef="currency1">-103000000</ifrs-gp:ProfitLossFromOperations>
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  <ifrs-gp:PropertyPlantAndEquipmentNet contextRef="Context2" decimals="INF" unitRef="currency1">2790800000</ifrs-gp:PropertyPlantAndEquipmentNet>
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  <ifrs-gp:RetainedEarningsAccumulatedLosses contextRef="Context7" decimals="INF" unitRef="currency1">173400000</ifrs-gp:RetainedEarningsAccumulatedLosses>
  <ifrs-gp:RevenueTotalByNature contextRef="Context1" decimals="INF" unitRef="currency1">2096000000</ifrs-gp:RevenueTotalByNature>
  <ifrs-gp:RevenueTotalByNature contextRef="Context4" decimals="INF" unitRef="currency1">2204000000</ifrs-gp:RevenueTotalByNature>
  <ifrs-gp:ShortTermEmployeeBenefitsByNature contextRef="Context1" decimals="INF" unitRef="currency1">72200000</ifrs-gp:ShortTermEmployeeBenefitsByNature>
  <ifrs-gp:ShortTermEmployeeBenefitsByNature contextRef="Context4" decimals="INF" unitRef="currency1">67500000</ifrs-gp:ShortTermEmployeeBenefitsByNature>
  <ifrs-gp:TradeAndOtherPayablesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">202300000</ifrs-gp:TradeAndOtherPayablesCurrent>
  <ifrs-gp:TradeAndOtherPayablesCurrent contextRef="Context3" decimals="INF" unitRef="currency1">232100000</ifrs-gp:TradeAndOtherPayablesCurrent>
  <ifrs-gp:TradeAndOtherReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">228300000</ifrs-gp:TradeAndOtherReceivablesNetCurrent>
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  <ifrs-gp:TradePayablesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">135200000</ifrs-gp:TradePayablesCurrent>
  <ifrs-gp:TradePayablesCurrent contextRef="Context3" decimals="INF" unitRef="currency1">147300000</ifrs-gp:TradePayablesCurrent>
  <ifrs-gp:TradeReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">159200000</ifrs-gp:TradeReceivablesNetCurrent>
  <ifrs-gp:TradeReceivablesNetCurrent contextRef="Context3" decimals="INF" unitRef="currency1">232000000</ifrs-gp:TradeReceivablesNetCurrent>
  <ifrs-gp:UnsecuredDebenturesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">22800000</ifrs-gp:UnsecuredDebenturesCurrent>
  <ifrs-gp:UnsecuredDebenturesNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">41800000</ifrs-gp:UnsecuredDebenturesNonCurrent>
  <ifrs-gp:UnsecuredDebenturesNonCurrent contextRef="Context3" decimals="INF" unitRef="currency1">42500000</ifrs-gp:UnsecuredDebenturesNonCurrent>
  <ifrs-gp:WageAndSalariesByNature contextRef="Context1" decimals="INF" unitRef="currency1">303900000</ifrs-gp:WageAndSalariesByNature>
  <ifrs-gp:WageAndSalariesByNature contextRef="Context4" decimals="INF" unitRef="currency1">286100000</ifrs-gp:WageAndSalariesByNature>
  <ifrs-gp:NumberOfEmployeesAverageOverPeriod contextRef="Context4" decimals="0" unitRef="pure1">7358</ifrs-gp:NumberOfEmployeesAverageOverPeriod>
  <ifrs-gp:NameOfReportingEntity contextRef="Context4">Beta Corp.</ifrs-gp:NameOfReportingEntity>
  <cbso-rf:NationalIdentificationCodeOfCorporation contextRef="Context4">Beta Corp.-nc1</cbso-rf:NationalIdentificationCodeOfCorporation>
  <ifrs-gp:NatureOfFinancialStatements contextRef="Context4">Consolidated</ifrs-gp:NatureOfFinancialStatements>
  <cbso-rf:YearlyOrInterimFinancialStatements contextRef="Context4">Yearly</cbso-rf:YearlyOrInterimFinancialStatements>
  <cbso-rf:OpeningDateOfFinancialStatements contextRef="Context4">2002-01-01</cbso-rf:OpeningDateOfFinancialStatements>
  <ifrs-gp:BalanceSheetDate contextRef="Context4">2002-12-31</ifrs-gp:BalanceSheetDate>
  <ifrs-gp:PresentationCurrency contextRef="Context4">iso4217:EUR</ifrs-gp:PresentationCurrency>
  <ifrs-gp:DomicileOfReportingEntity contextRef="Context4">Beta Corp.'s Domicile</ifrs-gp:DomicileOfReportingEntity>
  <ifrs-gp:LegalFormOfReportingEntity contextRef="Context4">Capital oriented - issuing shares</ifrs-gp:LegalFormOfReportingEntity>
  <ifrs-gp:CountryOfIncorporation contextRef="Context4">Beta Corp.'s Land</ifrs-gp:CountryOfIncorporation>
  <cbso-rf:YearOfFoundationOfCompany contextRef="Context4">1957</cbso-rf:YearOfFoundationOfCompany>
  <cbso-rf:ListedCompanies contextRef="Context4">Listed with shares</cbso-rf:ListedCompanies>
  <cbso-rf:MainStockMarketWhereEquityOfCompanyIsQuoted contextRef="Context4">Börse Wien</cbso-rf:MainStockMarketWhereEquityOfCompanyIsQuoted>
  <cbso-rf:DataPreviousPeriod contextRef="Context4">Official data</cbso-rf:DataPreviousPeriod>
  <ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern contextRef="Context4">No (going concern principle met)</ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern>
  <ifrs-gp:StatementOfIFRSCompliance contextRef="Context4">Yes</ifrs-gp:StatementOfIFRSCompliance>
  <cbso-rf:SignificantChangesInAccountingPolicies contextRef="Context4">No</cbso-rf:SignificantChangesInAccountingPolicies>
  <cbso-rf:InformationAboutAuditing contextRef="Context4">Audited, Qualified</cbso-rf:InformationAboutAuditing>
</xbrl>