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

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<!--  *  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     * -->
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	xmlns:cbso-rf="http://www.eccbso.org/eur/fr/ifrs/rf/2005-09-12" 
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<link:schemaRef 
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  <context id="Context7">
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  <context id="Context6">
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  <context id="Context5">
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  <cbso-rf:IssuanceOfSharesMinorityInterest contextRef="Context1" decimals="INF" unitRef="currency1">7743000</cbso-rf:IssuanceOfSharesMinorityInterest>
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  <cbso-rf:ListedCompanies contextRef="Context1">Listed with shares</cbso-rf:ListedCompanies>
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  <ifrs-gp:CountryOfIncorporation contextRef="Context1">Eta Corp.'s Land</ifrs-gp:CountryOfIncorporation>
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  <ifrs-gp:DomicileOfReportingEntity contextRef="Context1">Eta Corp.'s Domicile</ifrs-gp:DomicileOfReportingEntity>
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  <ifrs-gp:EquityTotal contextRef="Context2" decimals="INF" unitRef="currency1">983006000</ifrs-gp:EquityTotal>
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  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="Context1" decimals="INF" unitRef="currency1">15895000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
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  <ifrs-gp:GoodwillNet contextRef="Context2" decimals="INF" unitRef="currency1">313970000</ifrs-gp:GoodwillNet>
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  <ifrs-gp:GrossProfitByFunction contextRef="Context1" decimals="INF" unitRef="currency1">628960000</ifrs-gp:GrossProfitByFunction>
  <ifrs-gp:GrossProfitByFunction contextRef="Context4" decimals="INF" unitRef="currency1">550441000</ifrs-gp:GrossProfitByFunction>
  <ifrs-gp:IncomeLossFromInvestments contextRef="Context1" decimals="INF" unitRef="currency1">18292000</ifrs-gp:IncomeLossFromInvestments>
  <ifrs-gp:IncomeLossFromInvestments contextRef="Context4" decimals="INF" unitRef="currency1">15183000</ifrs-gp:IncomeLossFromInvestments>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="Context1" decimals="INF" unitRef="currency1">41118000</ifrs-gp:IncomeTaxExpenseIncome>
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  <ifrs-gp:IncreaseDecreaseInWorkingCapitalNet contextRef="Context1" decimals="INF" unitRef="currency1">-54339000</ifrs-gp:IncreaseDecreaseInWorkingCapitalNet>
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  <ifrs-gp:InterestBearingBorrowingsNonCurrent contextRef="Context3" decimals="INF" unitRef="currency1">500365000</ifrs-gp:InterestBearingBorrowingsNonCurrent>
  <ifrs-gp:InterestEarnedOnLoansAndDeposits contextRef="Context1" decimals="INF" unitRef="currency1">18292000</ifrs-gp:InterestEarnedOnLoansAndDeposits>
  <ifrs-gp:InterestEarnedOnLoansAndDeposits contextRef="Context4" decimals="INF" unitRef="currency1">15183000</ifrs-gp:InterestEarnedOnLoansAndDeposits>
  <ifrs-gp:InterestExpense contextRef="Context1" decimals="INF" unitRef="currency1">54113000</ifrs-gp:InterestExpense>
  <ifrs-gp:InterestExpense contextRef="Context4" decimals="INF" unitRef="currency1">49841000</ifrs-gp:InterestExpense>
  <ifrs-gp:Inventories contextRef="Context2" decimals="INF" unitRef="currency1">348404000</ifrs-gp:Inventories>
  <ifrs-gp:Inventories contextRef="Context3" decimals="INF" unitRef="currency1">370229000</ifrs-gp:Inventories>
  <ifrs-gp:IssuedCapital contextRef="Context2" decimals="INF" unitRef="currency1">258110000</ifrs-gp:IssuedCapital>
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  <ifrs-gp:IssuedCapital contextRef="Context7" decimals="INF" unitRef="currency1">258110000</ifrs-gp:IssuedCapital>
  <ifrs-gp:LegalFormOfReportingEntity contextRef="Context1">Capital oriented - issuing shares</ifrs-gp:LegalFormOfReportingEntity>
  <ifrs-gp:LiabilitiesCurrentTotal contextRef="Context2" decimals="INF" unitRef="currency1">614869000</ifrs-gp:LiabilitiesCurrentTotal>
  <ifrs-gp:LiabilitiesCurrentTotal contextRef="Context3" decimals="INF" unitRef="currency1">636353000</ifrs-gp:LiabilitiesCurrentTotal>
  <ifrs-gp:LiabilitiesNonCurrentTotal contextRef="Context2" decimals="INF" unitRef="currency1">950663000</ifrs-gp:LiabilitiesNonCurrentTotal>
  <ifrs-gp:LiabilitiesNonCurrentTotal contextRef="Context3" decimals="INF" unitRef="currency1">712793000</ifrs-gp:LiabilitiesNonCurrentTotal>
  <ifrs-gp:LiabilitiesTotal contextRef="Context2" decimals="INF" unitRef="currency1">1565532000</ifrs-gp:LiabilitiesTotal>
  <ifrs-gp:LiabilitiesTotal contextRef="Context3" decimals="INF" unitRef="currency1">1349146000</ifrs-gp:LiabilitiesTotal>
  <ifrs-gp:MarketingAndDistributionCostsByFunction contextRef="Context1" decimals="INF" unitRef="currency1">315725000</ifrs-gp:MarketingAndDistributionCostsByFunction>
  <ifrs-gp:MarketingAndDistributionCostsByFunction contextRef="Context4" decimals="INF" unitRef="currency1">289920000</ifrs-gp:MarketingAndDistributionCostsByFunction>
  <ifrs-gp:MinorityInterest contextRef="Context2" decimals="INF" unitRef="currency1">26326000</ifrs-gp:MinorityInterest>
  <ifrs-gp:MinorityInterest contextRef="Context3" decimals="INF" unitRef="currency1">20248000</ifrs-gp:MinorityInterest>
  <ifrs-gp:MinorityInterest contextRef="Context5" decimals="INF" unitRef="currency1">21019000</ifrs-gp:MinorityInterest>
  <ifrs-gp:MinorityInterest contextRef="Context6" decimals="INF" unitRef="currency1">20248000</ifrs-gp:MinorityInterest>
  <ifrs-gp:MinorityInterest contextRef="Context7" decimals="INF" unitRef="currency1">21019000</ifrs-gp:MinorityInterest>
  <ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction contextRef="Context1" decimals="INF" unitRef="currency1">64441000</ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction>
  <ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction contextRef="Context4" decimals="INF" unitRef="currency1">63635000</ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction>
  <ifrs-gp:NameOfReportingEntity contextRef="Context1">Eta Corp.</ifrs-gp:NameOfReportingEntity>
  <ifrs-gp:NatureOfFinancialStatements contextRef="Context1">Consolidated</ifrs-gp:NatureOfFinancialStatements>
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  <ifrs-gp:NetCashFlowsFromUsedInInvestingActivities contextRef="Context4" decimals="INF" unitRef="currency1">-120087000</ifrs-gp:NetCashFlowsFromUsedInInvestingActivities>
  <ifrs-gp:NetCashFlowsFromUsedInOperatingActivities contextRef="Context1" decimals="INF" unitRef="currency1">298770000</ifrs-gp:NetCashFlowsFromUsedInOperatingActivities>
  <ifrs-gp:NetCashFlowsFromUsedInOperatingActivities contextRef="Context4" decimals="INF" unitRef="currency1">246929000</ifrs-gp:NetCashFlowsFromUsedInOperatingActivities>
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  <ifrs-gp:NetIncreaseDecreaseInCashAndCashEquivalents contextRef="Context4" decimals="INF" unitRef="currency1">-23756000</ifrs-gp:NetIncreaseDecreaseInCashAndCashEquivalents>
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  <ifrs-gp:OtherOperatingIncomeTotalByFunction contextRef="Context1" decimals="INF" unitRef="currency1">37734000</ifrs-gp:OtherOperatingIncomeTotalByFunction>
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  <ifrs-gp:PaymentsOfDividendsClassifiedAsFinancing contextRef="Context1" decimals="INF" unitRef="currency1">45011000</ifrs-gp:PaymentsOfDividendsClassifiedAsFinancing>
  <ifrs-gp:PaymentsOfDividendsClassifiedAsFinancing contextRef="Context4" decimals="INF" unitRef="currency1">40617000</ifrs-gp:PaymentsOfDividendsClassifiedAsFinancing>
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  <ifrs-gp:PlantAndEquipmentNet contextRef="Context3" decimals="INF" unitRef="currency1">527498000</ifrs-gp:PlantAndEquipmentNet>
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  <ifrs-gp:PresentationCurrency contextRef="Context1">iso4217:EUR</ifrs-gp:PresentationCurrency>
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  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="Context1" decimals="INF" unitRef="currency1">113138000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="Context4" decimals="INF" unitRef="currency1">85876000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
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  <ifrs-gp:ProfitLossAttributableToMinorityInterest contextRef="Context4" decimals="INF" unitRef="currency1">1258000</ifrs-gp:ProfitLossAttributableToMinorityInterest>
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  <ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern contextRef="Context1">No (going concern principle met)</ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern>
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