<?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        * -->
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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">Kappa 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">Kappa Corp.</identifier>
    </entity>
    <period>
      <instant>2001-12-31</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">Kappa Corp.</identifier>
    </entity>
    <period>
      <instant>2000-12-31</instant>
    </period>
    <scenario>
      <Restated:Restated>Restated</Restated:Restated>
    </scenario>
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  <context id="Context4">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Kappa Corp.</identifier>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
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  <context id="Context3">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Kappa 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">Kappa Corp.</identifier>
    </entity>
    <period>
      <startDate>2001-01-01</startDate>
      <endDate>2001-12-31</endDate>
    </period>
  </context>
  <context id="Context1">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Kappa Corp.</identifier>
    </entity>
    <period>
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  <unit id="pure1">
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  <cbso-rf:InformationAboutAuditing contextRef="Context1">Audited,</cbso-rf:InformationAboutAuditing>
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  <cbso-rf:IssuanceOfSharesIssuedCapital contextRef="Context1" decimals="INF" unitRef="currency1">1196000000</cbso-rf:IssuanceOfSharesIssuedCapital>
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  <cbso-rf:IssuanceOfSharesTotal contextRef="Context2" decimals="INF" unitRef="currency1">62000000</cbso-rf:IssuanceOfSharesTotal>
  <cbso-rf:LandAndBuildingsNet contextRef="Context3" decimals="INF" unitRef="currency1">2542000000</cbso-rf:LandAndBuildingsNet>
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  <cbso-rf:OpeningDateOfFinancialStatements contextRef="Context1">2001-12-31</cbso-rf:OpeningDateOfFinancialStatements>
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  <cbso-rf:PaymentsToAcquireNonCurrentAssetsOtherThanFinancial contextRef="Context1" decimals="INF" unitRef="currency1">3633000000</cbso-rf:PaymentsToAcquireNonCurrentAssetsOtherThanFinancial>
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  <cbso-rf:PaymentsToAcquireSubsidiariesAssociatesAndJointVentures contextRef="Context1" decimals="INF" unitRef="currency1">1973000000</cbso-rf:PaymentsToAcquireSubsidiariesAssociatesAndJointVentures>
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  <ifrs-gp:TranslationReserves contextRef="Context4" decimals="INF" unitRef="currency1">-693000000</ifrs-gp:TranslationReserves>
  <ifrs-gp:TreasuryShares contextRef="Context3" decimals="INF" unitRef="currency1">282000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context4" decimals="INF" unitRef="currency1">407000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context5" decimals="INF" unitRef="currency1">252000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context6" decimals="INF" unitRef="currency1">282000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context7" decimals="INF" unitRef="currency1">252000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:UnsecuredDebenturesNonCurrent contextRef="Context3" decimals="INF" unitRef="currency1">6225000000</ifrs-gp:UnsecuredDebenturesNonCurrent>
  <ifrs-gp:UnsecuredDebenturesNonCurrent contextRef="Context4" decimals="INF" unitRef="currency1">8694000000</ifrs-gp:UnsecuredDebenturesNonCurrent>
  <ifrs-gp:EquityAttributableToEquityHoldersOfParent contextRef="Context5" decimals="0" unitRef="currency1">9400000000</ifrs-gp:EquityAttributableToEquityHoldersOfParent>
  <ifrs-gp:EquityAttributableToEquityHoldersOfParent contextRef="Context6" decimals="0" unitRef="currency1">9769000000</ifrs-gp:EquityAttributableToEquityHoldersOfParent>
  <ifrs-gp:EquityAttributableToEquityHoldersOfParent contextRef="Context7" decimals="0" unitRef="currency1">9400000000</ifrs-gp:EquityAttributableToEquityHoldersOfParent>
</xbrl>