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

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<!--  *  XBRL data collection. Figures and text included herein have not 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>2001-12-31</instant>
    </period>
  </context>
  <context id="Context6">
    <entity>
      <identifier scheme="http://www.eccbso.org/companies/anonymized/2005-04-20">Kappa Corp.</identifier>
    </entity>
    <period>
      <instant>2002-12-31</instant>
    </period>
    <scenario>
      <Restated:Restated>Restated</Restated:Restated>
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  <context id="Context5">
    <entity>
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    <period>
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    </period>
    <scenario>
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  <context id="Context3">
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    <period>
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  <context id="Context2">
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    <period>
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  <context id="Context4">
    <entity>
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    </entity>
    <period>
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      <endDate>2002-12-31</endDate>
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  <context id="Context1">
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