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

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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="Context4">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Gamma Corp.</identifier>
    </entity>
    <period>
      <startDate>1999-01-01</startDate>
      <endDate>1999-12-31</endDate>
    </period>
  </context>
  <context id="Context3">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Gamma Corp.</identifier>
    </entity>
    <period>
      <instant>1999-12-31</instant>
    </period>
  </context>
  <context id="Context1">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Gamma Corp.</identifier>
    </entity>
    <period>
      <startDate>2000-01-01</startDate>
      <endDate>2000-12-31</endDate>
    </period>
  </context>
  <context id="Context2">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Gamma Corp.</identifier>
    </entity>
    <period>
      <instant>2000-12-31</instant>
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  </context>
  <unit id="currency1">
    <measure>iso4217:EUR</measure>
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  <unit id="pure1">
    <measure>pure</measure>
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  <cbso-rf:DescriptionOperationsPrincipalActivity>
    <cbso-rf:DescriptionOfOperationAndPrincipalActivity contextRef="Context1">Polyurethanes</cbso-rf:DescriptionOfOperationAndPrincipalActivity>
    <cbso-rf:NACECode contextRef="Context1">
    </cbso-rf:NACECode>
    <cbso-rf:TurnoverOfOperationsAndPrincipalActivities contextRef="Context1" decimals="INF" unitRef="currency1">5076000000</cbso-rf:TurnoverOfOperationsAndPrincipalActivities>
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    <cbso-rf:DescriptionOfOperationAndPrincipalActivity contextRef="Context1">Chemicals</cbso-rf:DescriptionOfOperationAndPrincipalActivity>
    <cbso-rf:NACECode contextRef="Context1">
    </cbso-rf:NACECode>
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    <cbso-rf:NACECode contextRef="Context1">
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    <cbso-rf:DescriptionOfOperationAndPrincipalActivity contextRef="Context1">Healtcare</cbso-rf:DescriptionOfOperationAndPrincipalActivity>
    <cbso-rf:NACECode contextRef="Context1">
    </cbso-rf:NACECode>
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    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 1</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su1</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">United Kingdom</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 2</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su2</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">France</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 3</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su3</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Italy</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
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  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 4</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su4</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Spain</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
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  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 5</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su5</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Netherlands</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 6</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su6</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Spain</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 7</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su7</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Belgium</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 8</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su8</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Germany</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 9</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su9</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Germany</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 10</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su10</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Germany</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 11</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su11</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Germany</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 12</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su12</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Germany</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 13</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su13</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Belgium</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 14</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su14</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Germany</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 15</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su15</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">France</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:MostImportantSubsidiaryConsolidated>
    <cbso-rf:NameOfSignificantSubsidiary contextRef="Context1">Gamma Corp. Subsidiary 16</cbso-rf:NameOfSignificantSubsidiary>
    <cbso-rf:IdentificationCode contextRef="Context1">Gamma Corp.-su16</cbso-rf:IdentificationCode>
    <cbso-rf:CountryOfIncorporationOfSignificantSubsidiary contextRef="Context1">Italy</cbso-rf:CountryOfIncorporationOfSignificantSubsidiary>
    <cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfOwnershipInterestInSignificantSubsidiary>
    <cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership contextRef="Context1" decimals="INF" unitRef="pure1">1</cbso-rf:PercentageOfVotingPowerInSignificantSubsidiaryIfDifferentFromPercentageOfOwnership>
  </cbso-rf:MostImportantSubsidiaryConsolidated>
  <cbso-rf:AdvancesReceived contextRef="Context2" decimals="INF" unitRef="currency1">25000000</cbso-rf:AdvancesReceived>
  <cbso-rf:BorrowingsFromFinancialInstitutionsCurrent contextRef="Context2" decimals="INF" unitRef="currency1">829000000</cbso-rf:BorrowingsFromFinancialInstitutionsCurrent>
  <cbso-rf:BorrowingsFromFinancialInstitutionsNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">293000000</cbso-rf:BorrowingsFromFinancialInstitutionsNonCurrent>
  <cbso-rf:DataPreviousPeriod contextRef="Context1">Recalculated data</cbso-rf:DataPreviousPeriod>
  <cbso-rf:InformationAboutAuditing contextRef="Context1">Audited, Qualified</cbso-rf:InformationAboutAuditing>
  <cbso-rf:InvestmentInRelatedParties contextRef="Context2" decimals="INF" unitRef="currency1">1761000000</cbso-rf:InvestmentInRelatedParties>
  <cbso-rf:LandAndBuildingsNet contextRef="Context2" decimals="INF" unitRef="currency1">3886000000</cbso-rf:LandAndBuildingsNet>
  <cbso-rf:ListedCompanies contextRef="Context1">Listed with shares</cbso-rf:ListedCompanies>
  <cbso-rf:LoansCurrent contextRef="Context2" decimals="INF" unitRef="currency1">240000000</cbso-rf:LoansCurrent>
  <cbso-rf:LoansNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">229000000</cbso-rf:LoansNonCurrent>
  <cbso-rf:LoansToRelatedPartiesNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">17000000</cbso-rf:LoansToRelatedPartiesNonCurrent>
  <cbso-rf:MainStockMarketWhereEquityOfCompanyIsQuoted contextRef="Context1">Frankfurt</cbso-rf:MainStockMarketWhereEquityOfCompanyIsQuoted>
  <cbso-rf:NationalIdentificationCodeOfCorporation contextRef="Context1">Gamma Corp.-nc1</cbso-rf:NationalIdentificationCodeOfCorporation>
  <cbso-rf:OpeningDateOfFinancialStatements contextRef="Context1">1999-12-31</cbso-rf:OpeningDateOfFinancialStatements>
  <cbso-rf:OtherMiscellaneousNonOperatingExpanses contextRef="Context1" decimals="INF" unitRef="currency1">269000000</cbso-rf:OtherMiscellaneousNonOperatingExpanses>
  <cbso-rf:ProfitLossFromDiscontinuedOperationsNetOfTax contextRef="Context1" decimals="INF" unitRef="currency1">-2133000000</cbso-rf:ProfitLossFromDiscontinuedOperationsNetOfTax>
  <cbso-rf:RemainingAssetsCurrent contextRef="Context2" decimals="INF" unitRef="currency1">237000000</cbso-rf:RemainingAssetsCurrent>
  <cbso-rf:RemainingInterestBearingBorrowingNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">314000000</cbso-rf:RemainingInterestBearingBorrowingNonCurrent>
  <cbso-rf:RemainingInterestBearingBorrowingsCurrent contextRef="Context2" decimals="INF" unitRef="currency1">982000000</cbso-rf:RemainingInterestBearingBorrowingsCurrent>
  <cbso-rf:RemainingOperatingIncome contextRef="Context1" decimals="INF" unitRef="currency1">425000000</cbso-rf:RemainingOperatingIncome>
  <cbso-rf:RemainingPayablesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">1402000000</cbso-rf:RemainingPayablesCurrent>
  <cbso-rf:RemainingPropertyPlantAndEquipmentNet contextRef="Context2" decimals="INF" unitRef="currency1">801000000</cbso-rf:RemainingPropertyPlantAndEquipmentNet>
  <cbso-rf:RemainingReserves contextRef="Context2" decimals="INF" unitRef="currency1">3487000000</cbso-rf:RemainingReserves>
  <cbso-rf:RemainingRetainedEarningsAccumulatedLosses contextRef="Context2" decimals="INF" unitRef="currency1">9841000000</cbso-rf:RemainingRetainedEarningsAccumulatedLosses>
  <cbso-rf:Reserves contextRef="Context2" decimals="INF" unitRef="currency1">4246000000</cbso-rf:Reserves>
  <cbso-rf:SecuritiesOtherThanSharesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">213000000</cbso-rf:SecuritiesOtherThanSharesCurrent>
  <cbso-rf:SecuritiesOtherThanSharesNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">149000000</cbso-rf:SecuritiesOtherThanSharesNonCurrent>
  <cbso-rf:ShareCapital contextRef="Context2" decimals="INF" unitRef="currency1">1870000000</cbso-rf:ShareCapital>
  <cbso-rf:SignificantChangesInAccountingPolicies contextRef="Context1">No</cbso-rf:SignificantChangesInAccountingPolicies>
  <cbso-rf:TotalNumberOfSubsidiariesConsolidated contextRef="Context1" decimals="INF" unitRef="pure1">238</cbso-rf:TotalNumberOfSubsidiariesConsolidated>
  <cbso-rf:YearlyOrInterimFinancialStatements contextRef="Context1">Yearly</cbso-rf:YearlyOrInterimFinancialStatements>
  <cbso-rf:YearOfFoundationOfCompany contextRef="Context1">1951</cbso-rf:YearOfFoundationOfCompany>
  <ifrs-gp:AccruedLiabilitiesTotal contextRef="Context2" decimals="INF" unitRef="currency1">125000000</ifrs-gp:AccruedLiabilitiesTotal>
  <ifrs-gp:AdministrativeExpensesByFunction contextRef="Context1" decimals="INF" unitRef="currency1">885000000</ifrs-gp:AdministrativeExpensesByFunction>
  <ifrs-gp:AssetsCurrentTotal contextRef="Context2" decimals="INF" unitRef="currency1">15694000000</ifrs-gp:AssetsCurrentTotal>
  <ifrs-gp:AssetsNonCurrentTotal contextRef="Context2" decimals="INF" unitRef="currency1">20757000000</ifrs-gp:AssetsNonCurrentTotal>
  <ifrs-gp:AssetsTotal contextRef="Context2" decimals="INF" unitRef="currency1">36451000000</ifrs-gp:AssetsTotal>
  <ifrs-gp:BalanceSheetDate contextRef="Context1">2000-12-31</ifrs-gp:BalanceSheetDate>
  <ifrs-gp:CashAndCashEquivalents contextRef="Context2" decimals="INF" unitRef="currency1">491000000</ifrs-gp:CashAndCashEquivalents>
  <ifrs-gp:CashAndCashEquivalentsReportedInCashFlowStatement contextRef="Context2" decimals="INF" unitRef="currency1">8000000</ifrs-gp:CashAndCashEquivalentsReportedInCashFlowStatement>
  <ifrs-gp:CashAndCashEquivalentsReportedInCashFlowStatement contextRef="Context3" decimals="INF" unitRef="currency1">8000000</ifrs-gp:CashAndCashEquivalentsReportedInCashFlowStatement>
  <ifrs-gp:ConstructionInProgressNet contextRef="Context2" decimals="INF" unitRef="currency1">1255000000</ifrs-gp:ConstructionInProgressNet>
  <ifrs-gp:CostOfSalesByFunction contextRef="Context1" decimals="INF" unitRef="currency1">15077000000</ifrs-gp:CostOfSalesByFunction>
  <ifrs-gp:CountryOfIncorporation contextRef="Context1">Gamma Corp.'s Land</ifrs-gp:CountryOfIncorporation>
  <ifrs-gp:CurrentTaxPayables contextRef="Context2" decimals="INF" unitRef="currency1">280000000</ifrs-gp:CurrentTaxPayables>
  <ifrs-gp:DeferredTaxAssets contextRef="Context2" decimals="INF" unitRef="currency1">413000000</ifrs-gp:DeferredTaxAssets>
  <ifrs-gp:DeferredTaxLiabilities contextRef="Context2" decimals="INF" unitRef="currency1">1238000000</ifrs-gp:DeferredTaxLiabilities>
  <ifrs-gp:DomicileOfReportingEntity contextRef="Context1">Gamma Corp.'s Domicile</ifrs-gp:DomicileOfReportingEntity>
  <ifrs-gp:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="Context4" decimals="INF" unitRef="currency1">8000000</ifrs-gp:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
  <ifrs-gp:EmployeeExpensesByNature contextRef="Context1" decimals="INF" unitRef="currency1">7576000000</ifrs-gp:EmployeeExpensesByNature>
  <ifrs-gp:EquityAndLiabilitiesTotal contextRef="Context2" decimals="INF" unitRef="currency1">37890000000</ifrs-gp:EquityAndLiabilitiesTotal>
  <ifrs-gp:EquityAttributableToEquityHoldersOfParent contextRef="Context2" decimals="INF" unitRef="currency1">17773000000</ifrs-gp:EquityAttributableToEquityHoldersOfParent>
  <ifrs-gp:EquityTotal contextRef="Context2" decimals="INF" unitRef="currency1">17871000000</ifrs-gp:EquityTotal>
  <ifrs-gp:FinanceCostsForNonFinancialActivities contextRef="Context1" decimals="INF" unitRef="currency1">311000000</ifrs-gp:FinanceCostsForNonFinancialActivities>
  <ifrs-gp:FinanceLeaseReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">96000000</ifrs-gp:FinanceLeaseReceivablesNetCurrent>
  <ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal contextRef="Context1" decimals="INF" unitRef="currency1">203000000</ifrs-gp:GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal>
  <ifrs-gp:GoodwillNet contextRef="Context2" decimals="INF" unitRef="currency1">978000000</ifrs-gp:GoodwillNet>
  <ifrs-gp:GrossProfitByFunction contextRef="Context1" decimals="INF" unitRef="currency1">15894000000</ifrs-gp:GrossProfitByFunction>
  <ifrs-gp:HedgingLiabilitiesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">169000000</ifrs-gp:HedgingLiabilitiesCurrent>
  <ifrs-gp:HedgingLiabilitiesNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">11000000</ifrs-gp:HedgingLiabilitiesNonCurrent>
  <ifrs-gp:IncomeLossFromInvestments contextRef="Context1" decimals="INF" unitRef="currency1">10000000</ifrs-gp:IncomeLossFromInvestments>
  <ifrs-gp:IncomeTaxExpenseIncome contextRef="Context1" decimals="INF" unitRef="currency1">1149000000</ifrs-gp:IncomeTaxExpenseIncome>
  <ifrs-gp:IntangibleAssetsNet contextRef="Context2" decimals="INF" unitRef="currency1">4843000000</ifrs-gp:IntangibleAssetsNet>
  <ifrs-gp:InterestBearingBorrowingsCurrent contextRef="Context2" decimals="INF" unitRef="currency1">4140000000</ifrs-gp:InterestBearingBorrowingsCurrent>
  <ifrs-gp:InterestBearingBorrowingsNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">3200000000</ifrs-gp:InterestBearingBorrowingsNonCurrent>
  <ifrs-gp:Inventories contextRef="Context2" decimals="INF" unitRef="currency1">6095000000</ifrs-gp:Inventories>
  <ifrs-gp:IssuedCapital contextRef="Context2" decimals="INF" unitRef="currency1">1870000000</ifrs-gp:IssuedCapital>
  <ifrs-gp:LegalFormOfReportingEntity contextRef="Context1">Capital oriented - issuing shares</ifrs-gp:LegalFormOfReportingEntity>
  <ifrs-gp:LiabilitiesCurrentTotal contextRef="Context2" decimals="INF" unitRef="currency1">9875000000</ifrs-gp:LiabilitiesCurrentTotal>
  <ifrs-gp:LiabilitiesNonCurrentTotal contextRef="Context2" decimals="INF" unitRef="currency1">10144000000</ifrs-gp:LiabilitiesNonCurrentTotal>
  <ifrs-gp:LiabilitiesTotal contextRef="Context2" decimals="INF" unitRef="currency1">20019000000</ifrs-gp:LiabilitiesTotal>
  <ifrs-gp:MarketingAndDistributionCostsByFunction contextRef="Context1" decimals="INF" unitRef="currency1">6637000000</ifrs-gp:MarketingAndDistributionCostsByFunction>
  <ifrs-gp:MinorityInterest contextRef="Context2" decimals="INF" unitRef="currency1">98000000</ifrs-gp:MinorityInterest>
  <ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction contextRef="Context1" decimals="INF" unitRef="currency1">1058000000</ifrs-gp:MiscellaneousOtherOperatingExpensesByFunction>
  <ifrs-gp:NameOfParentEntity contextRef="Context1">Gamma Corp.'s Parent</ifrs-gp:NameOfParentEntity>
  <ifrs-gp:NameOfReportingEntity contextRef="Context1">Gamma Corp.</ifrs-gp:NameOfReportingEntity>
  <ifrs-gp:NameOfUltimateParentEntityOfGroup contextRef="Context1">Gamma Corp.'s Ultimate Parent</ifrs-gp:NameOfUltimateParentEntityOfGroup>
  <ifrs-gp:NatureOfFinancialStatements contextRef="Context1">Consolidated</ifrs-gp:NatureOfFinancialStatements>
  <ifrs-gp:NumberOfEmployeesAtEndOfPeriod contextRef="Context2" decimals="INF" unitRef="pure1">113547</ifrs-gp:NumberOfEmployeesAtEndOfPeriod>
  <ifrs-gp:NumberOfEmployeesAtEndOfPeriod contextRef="Context3" decimals="INF" unitRef="pure1">120400</ifrs-gp:NumberOfEmployeesAtEndOfPeriod>
  <ifrs-gp:NumberOfEmployeesAverageOverPeriod contextRef="Context1" decimals="INF" unitRef="pure1">122100</ifrs-gp:NumberOfEmployeesAverageOverPeriod>
  <ifrs-gp:OperatingExpensesTotalByFunction contextRef="Context1" decimals="INF" unitRef="currency1">10899000000</ifrs-gp:OperatingExpensesTotalByFunction>
  <ifrs-gp:OtherFinancialAssetsCurrent contextRef="Context2" decimals="INF" unitRef="currency1">453000000</ifrs-gp:OtherFinancialAssetsCurrent>
  <ifrs-gp:OtherFinancialAssetsNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">395000000</ifrs-gp:OtherFinancialAssetsNonCurrent>
  <ifrs-gp:OtherIdentifiableIntangibleAssetsNet contextRef="Context2" decimals="INF" unitRef="currency1">71000000</ifrs-gp:OtherIdentifiableIntangibleAssetsNet>
  <ifrs-gp:OtherLiabilitiesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">264000000</ifrs-gp:OtherLiabilitiesCurrent>
  <ifrs-gp:OtherOperatingIncomeTotalByFunction contextRef="Context1" decimals="INF" unitRef="currency1">425000000</ifrs-gp:OtherOperatingIncomeTotalByFunction>
  <ifrs-gp:OtherReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">2078000000</ifrs-gp:OtherReceivablesNetCurrent>
  <ifrs-gp:PatentsTrademarksAndOtherRightsNet contextRef="Context2" decimals="INF" unitRef="currency1">3794000000</ifrs-gp:PatentsTrademarksAndOtherRightsNet>
  <ifrs-gp:PlantAndEquipmentNet contextRef="Context2" decimals="INF" unitRef="currency1">7403000000</ifrs-gp:PlantAndEquipmentNet>
  <ifrs-gp:PostEmploymentBenefitObligationNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">4407000000</ifrs-gp:PostEmploymentBenefitObligationNonCurrent>
  <ifrs-gp:PresentationCurrency contextRef="Context1">iso4217:EUR</ifrs-gp:PresentationCurrency>
  <ifrs-gp:ProfitLoss contextRef="Context1" decimals="INF" unitRef="currency1">1842000000</ifrs-gp:ProfitLoss>
  <ifrs-gp:ProfitLossAfterTaxFromContinuingOperations contextRef="Context1" decimals="INF" unitRef="currency1">3975000000</ifrs-gp:ProfitLossAfterTaxFromContinuingOperations>
  <ifrs-gp:ProfitLossAttributableToEquityHoldersOfParent contextRef="Context1" decimals="INF" unitRef="currency1">1816000000</ifrs-gp:ProfitLossAttributableToEquityHoldersOfParent>
  <ifrs-gp:ProfitLossAttributableToMinorityInterest contextRef="Context1" decimals="INF" unitRef="currency1">26000000</ifrs-gp:ProfitLossAttributableToMinorityInterest>
  <ifrs-gp:ProfitLossBeforeTax contextRef="Context1" decimals="INF" unitRef="currency1">5124000000</ifrs-gp:ProfitLossBeforeTax>
  <ifrs-gp:ProfitLossFromOperations contextRef="Context1" decimals="INF" unitRef="currency1">5420000000</ifrs-gp:ProfitLossFromOperations>
  <ifrs-gp:PropertyPlantAndEquipmentNet contextRef="Context2" decimals="INF" unitRef="currency1">13345000000</ifrs-gp:PropertyPlantAndEquipmentNet>
  <ifrs-gp:ProvisionsCurrent contextRef="Context2" decimals="INF" unitRef="currency1">1477000000</ifrs-gp:ProvisionsCurrent>
  <ifrs-gp:ProvisionsNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">1288000000</ifrs-gp:ProvisionsNonCurrent>
  <ifrs-gp:ProvisionsTotal contextRef="Context2" decimals="INF" unitRef="currency1">0</ifrs-gp:ProvisionsTotal>
  <ifrs-gp:ResearchAndDevelopment contextRef="Context1" decimals="INF" unitRef="currency1">2319000000</ifrs-gp:ResearchAndDevelopment>
  <ifrs-gp:RetainedEarningsAccumulatedLosses contextRef="Context2" decimals="INF" unitRef="currency1">11657000000</ifrs-gp:RetainedEarningsAccumulatedLosses>
  <ifrs-gp:RevenueTotalByFunction contextRef="Context1" decimals="INF" unitRef="currency1">30971000000</ifrs-gp:RevenueTotalByFunction>
  <ifrs-gp:ShareOfProfitLossFromEquityAccountedInvestments contextRef="Context1" decimals="INF" unitRef="currency1">71000000</ifrs-gp:ShareOfProfitLossFromEquityAccountedInvestments>
  <ifrs-gp:ShortTermEmployeeBenefitsByNature contextRef="Context1" decimals="INF" unitRef="currency1">1571000000</ifrs-gp:ShortTermEmployeeBenefitsByNature>
  <ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern contextRef="Context1">No (going concern principle met)</ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern>
  <ifrs-gp:StatementOfIFRSCompliance contextRef="Context1">Yes</ifrs-gp:StatementOfIFRSCompliance>
  <ifrs-gp:TradeAndOtherPayablesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">3420000000</ifrs-gp:TradeAndOtherPayablesCurrent>
  <ifrs-gp:TradeAndOtherReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">8418000000</ifrs-gp:TradeAndOtherReceivablesNetCurrent>
  <ifrs-gp:TradePayablesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">1993000000</ifrs-gp:TradePayablesCurrent>
  <ifrs-gp:TradeReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">6244000000</ifrs-gp:TradeReceivablesNetCurrent>
  <ifrs-gp:TranslationReserves contextRef="Context2" decimals="INF" unitRef="currency1">759000000</ifrs-gp:TranslationReserves>
  <ifrs-gp:UnsecuredDebenturesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">2329000000</ifrs-gp:UnsecuredDebenturesCurrent>
  <ifrs-gp:UnsecuredDebenturesNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">2593000000</ifrs-gp:UnsecuredDebenturesNonCurrent>
  <ifrs-gp:WageAndSalariesByNature contextRef="Context1" decimals="INF" unitRef="currency1">6005000000</ifrs-gp:WageAndSalariesByNature>
</xbrl>