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

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<!--  *                              DISCLAIMER:                                  * -->
<!--  *  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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  <context id="Context6">
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  <cbso-rf:ListedCompanies contextRef="Context1">Listed with shares</cbso-rf:ListedCompanies>
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  <cbso-rf:SignificantChangesInAccountingPolicies contextRef="Context1">No</cbso-rf:SignificantChangesInAccountingPolicies>
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  <ifrs-gp:MarketingAndDistributionCostsByFunction contextRef="Context1" decimals="INF" unitRef="currency1">289920000</ifrs-gp:MarketingAndDistributionCostsByFunction>
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  <ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction contextRef="Context4" decimals="INF" unitRef="currency1">56895000</ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction>
  <ifrs-gp:NameOfReportingEntity contextRef="Context1">Eta Corp.</ifrs-gp:NameOfReportingEntity>
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  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="Context4" decimals="INF" unitRef="currency1">-17834000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
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  <ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern contextRef="Context1">No (going concern principle met)</ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern>
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