<?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 
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	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>
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    <period>
      <instant>2002-12-31</instant>
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  <context id="Context6">
    <entity>
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    <scenario>
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  <cbso-rf:InformationAboutAuditing contextRef="Context1">Audited, Qualified</cbso-rf:InformationAboutAuditing>
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  <cbso-rf:ListedCompanies contextRef="Context1">Listed with shares</cbso-rf:ListedCompanies>
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  <cbso-rf:NationalIdentificationCodeOfCorporation contextRef="Context1">Kappa Corp.-nc1</cbso-rf:NationalIdentificationCodeOfCorporation>
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  <cbso-rf:OpeningDateOfFinancialStatements contextRef="Context1">2004-01-01</cbso-rf:OpeningDateOfFinancialStatements>
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  <ifrs-gp:ShareOfProfitLossFromEquityAccountedInvestments contextRef="Context4" decimals="INF" unitRef="currency1">1860000000</ifrs-gp:ShareOfProfitLossFromEquityAccountedInvestments>
  <ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern contextRef="Context1">No (going concern principle met)</ifrs-gp:StatementAboutDoubtUponEntitysAbilityToContinueAsGoingConcern>
  <ifrs-gp:StatementOfIFRSCompliance contextRef="Context1">No</ifrs-gp:StatementOfIFRSCompliance>
  <ifrs-gp:TradeAndOtherPayablesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">8648000000</ifrs-gp:TradeAndOtherPayablesCurrent>
  <ifrs-gp:TradeAndOtherPayablesCurrent contextRef="Context3" decimals="INF" unitRef="currency1">8530000000</ifrs-gp:TradeAndOtherPayablesCurrent>
  <ifrs-gp:TradeAndOtherReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">12896000000</ifrs-gp:TradeAndOtherReceivablesNetCurrent>
  <ifrs-gp:TradeAndOtherReceivablesNetCurrent contextRef="Context3" decimals="INF" unitRef="currency1">12676000000</ifrs-gp:TradeAndOtherReceivablesNetCurrent>
  <ifrs-gp:TradeAndOtherReceivablesNetNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">10336000000</ifrs-gp:TradeAndOtherReceivablesNetNonCurrent>
  <ifrs-gp:TradeAndOtherReceivablesNetNonCurrent contextRef="Context3" decimals="INF" unitRef="currency1">9874000000</ifrs-gp:TradeAndOtherReceivablesNetNonCurrent>
  <ifrs-gp:TradePayablesCurrent contextRef="Context2" decimals="INF" unitRef="currency1">7234000000</ifrs-gp:TradePayablesCurrent>
  <ifrs-gp:TradePayablesCurrent contextRef="Context3" decimals="INF" unitRef="currency1">7197000000</ifrs-gp:TradePayablesCurrent>
  <ifrs-gp:TradeReceivablesNetCurrent contextRef="Context2" decimals="INF" unitRef="currency1">12175000000</ifrs-gp:TradeReceivablesNetCurrent>
  <ifrs-gp:TradeReceivablesNetCurrent contextRef="Context3" decimals="INF" unitRef="currency1">11836000000</ifrs-gp:TradeReceivablesNetCurrent>
  <ifrs-gp:TranslationReserves contextRef="Context2" decimals="INF" unitRef="currency1">-1791000000</ifrs-gp:TranslationReserves>
  <ifrs-gp:TranslationReserves contextRef="Context3" decimals="INF" unitRef="currency1">-1066000000</ifrs-gp:TranslationReserves>
  <ifrs-gp:TreasuryShares contextRef="Context2" decimals="INF" unitRef="currency1">509000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context3" decimals="INF" unitRef="currency1">521000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context5" decimals="INF" unitRef="currency1">407000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context6" decimals="INF" unitRef="currency1">521000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:TreasuryShares contextRef="Context7" decimals="INF" unitRef="currency1">407000000</ifrs-gp:TreasuryShares>
  <ifrs-gp:UnsecuredDebenturesNonCurrent contextRef="Context2" decimals="INF" unitRef="currency1">13800000000</ifrs-gp:UnsecuredDebenturesNonCurrent>
  <ifrs-gp:UnsecuredDebenturesNonCurrent contextRef="Context3" decimals="INF" unitRef="currency1">12558000000</ifrs-gp:UnsecuredDebenturesNonCurrent>
  <ifrs-gp:EquityAttributableToEquityHoldersOfParent contextRef="Context5" decimals="0" unitRef="currency1">11421000000</ifrs-gp:EquityAttributableToEquityHoldersOfParent>
  <ifrs-gp:EquityAttributableToEquityHoldersOfParent contextRef="Context6" decimals="0" unitRef="currency1">13070000000</ifrs-gp:EquityAttributableToEquityHoldersOfParent>
  <ifrs-gp:EquityAttributableToEquityHoldersOfParent contextRef="Context7" decimals="0" unitRef="currency1">11421000000</ifrs-gp:EquityAttributableToEquityHoldersOfParent>
  <cbso-rf:ForeignCurrencyTranslationEffectMinorityInterest contextRef="Context1" decimals="0" unitRef="currency1">-300000</cbso-rf:ForeignCurrencyTranslationEffectMinorityInterest>
  <cbso-rf:TotalNumberOfSubsidiariesConsolidated contextRef="Context1" decimals="0" unitRef="pure1">124</cbso-rf:TotalNumberOfSubsidiariesConsolidated>
</xbrl>