<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2008-03-15 -->
<xbrl xmlns="http://www.xbrl.org/2003/instance" 
      xmlns:xbrli="http://www.xbrl.org/2003/instance"
      xmlns:link="http://www.xbrl.org/2003/linkbase" 
      xmlns:xlink="http://www.w3.org/1999/xlink" 
      xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" 
      xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
      xmlns:pattern="http://xbrls.org/2008/xbrls/metapattern/movement" 
      xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
      xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">

   <link:schemaRef xlink:type="simple" xlink:href="ComplexMovementItems.xsd" />

   <link:linkbaseRef xlink:type="simple" xlink:href="ComplexMovementItems-formula.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/>

   <context id="I-2007">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2007-12-31</instant>
      </period>
   </context>
   <context id="I-2006">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2006-12-31</instant>
      </period>
   </context>
   <context id="I-2005">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <instant>2005-12-31</instant>
      </period>
   </context>

   <context id="D-2007">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2007-01-01</startDate>
         <endDate>2007-12-31</endDate>
      </period>
   </context>
   <context id="D-2006">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="pattern:EntityAxis">pattern:SampleCompanyMember</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="pattern:BusinessSegmentAxis">pattern:ConsolidatedGroupDomain</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2006-01-01</startDate>
         <endDate>2006-12-31</endDate>
      </period>
   </context>


   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>



  <!-- Property, Plant, and Equipment: Balances -->

  <pattern:Land contextRef="I-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:Land>
  <pattern:BuildingsNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:BuildingsNet>
  <pattern:FurnitureAndFixturesNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:FurnitureAndFixturesNet>
  <pattern:OtherPropertyPlantAndEquipmentNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:OtherPropertyPlantAndEquipmentNet>
  <pattern:PropertyPlantAndEquipmentNet contextRef="I-2007" unitRef="U-Monetary" decimals="INF">4000</pattern:PropertyPlantAndEquipmentNet>

  <pattern:Land contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:Land>
  <pattern:BuildingsNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:BuildingsNet>
  <pattern:FurnitureAndFixturesNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:FurnitureAndFixturesNet>
  <pattern:OtherPropertyPlantAndEquipmentNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:OtherPropertyPlantAndEquipmentNet>
  <pattern:PropertyPlantAndEquipmentNet contextRef="I-2006" unitRef="U-Monetary" decimals="INF">4000</pattern:PropertyPlantAndEquipmentNet>

  <pattern:Land contextRef="I-2005" unitRef="U-Monetary" decimals="INF">1000</pattern:Land>
  <pattern:BuildingsNet contextRef="I-2005" unitRef="U-Monetary" decimals="INF">1000</pattern:BuildingsNet>
  <pattern:FurnitureAndFixturesNet contextRef="I-2005" unitRef="U-Monetary" decimals="INF">1000</pattern:FurnitureAndFixturesNet>
  <pattern:OtherPropertyPlantAndEquipmentNet contextRef="I-2005" unitRef="U-Monetary" decimals="INF">1000</pattern:OtherPropertyPlantAndEquipmentNet>
  <pattern:PropertyPlantAndEquipmentNet contextRef="I-2005" unitRef="U-Monetary" decimals="INF">4000</pattern:PropertyPlantAndEquipmentNet>


  <!-- Property, Plant, and Equipment: Changes -->

  <pattern:LandAdditions contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:LandAdditions>
  <pattern:LandDisposals contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:LandDisposals>
  <pattern:LandTranslationDifference contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:LandTranslationDifference>
  <pattern:LandOtherIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:LandOtherIncreaseDecrease>
  <pattern:LandPeriodIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:LandPeriodIncreaseDecrease>

  <pattern:BuildingsNetAdditions contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:BuildingsNetAdditions>
  <pattern:BuildingsNetDisposals contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:BuildingsNetDisposals>
  <pattern:BuildingsNetTranslationDifference contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:BuildingsNetTranslationDifference>
  <pattern:BuildingsNetOtherIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:BuildingsNetOtherIncreaseDecrease>
  <pattern:BuildingsNetPeriodIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:BuildingsNetPeriodIncreaseDecrease>

  <pattern:FurnitureAndFixturesNetAdditions contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:FurnitureAndFixturesNetAdditions>
  <pattern:FurnitureAndFixturesNetDisposals contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:FurnitureAndFixturesNetDisposals>
  <pattern:FurnitureAndFixturesNetTranslationDifference contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:FurnitureAndFixturesNetTranslationDifference>
  <pattern:FurnitureAndFixturesNetOtherIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:FurnitureAndFixturesNetOtherIncreaseDecrease>
  <pattern:FurnitureAndFixturesNetPeriodIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:FurnitureAndFixturesNetPeriodIncreaseDecrease>

  <pattern:OtherPropertyPlantAndEquipmentNetAdditions contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:OtherPropertyPlantAndEquipmentNetAdditions>
  <pattern:OtherPropertyPlantAndEquipmentNetDisposals contextRef="D-2007" unitRef="U-Monetary" decimals="INF">1000</pattern:OtherPropertyPlantAndEquipmentNetDisposals>
  <pattern:OtherPropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:OtherPropertyPlantAndEquipmentNetTranslationDifference>
  <pattern:OtherPropertyPlantAndEquipmentNetOtherIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:OtherPropertyPlantAndEquipmentNetOtherIncreaseDecrease>
  <pattern:OtherPropertyPlantAndEquipmentNetPeriodIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:OtherPropertyPlantAndEquipmentNetPeriodIncreaseDecrease>

  <pattern:PropertyPlantAndEquipmentNetAdditions contextRef="D-2007" unitRef="U-Monetary" decimals="INF">4000</pattern:PropertyPlantAndEquipmentNetAdditions>
  <pattern:PropertyPlantAndEquipmentNetDisposals contextRef="D-2007" unitRef="U-Monetary" decimals="INF">4000</pattern:PropertyPlantAndEquipmentNetDisposals>
  <pattern:PropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:PropertyPlantAndEquipmentNetTranslationDifference>
  <pattern:PropertyPlantAndEquipmentNetOtherIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:PropertyPlantAndEquipmentNetOtherIncreaseDecrease>
  <pattern:PropertyPlantAndEquipmentNetPeriodIncreaseDecrease contextRef="D-2007" unitRef="U-Monetary" decimals="INF">0</pattern:PropertyPlantAndEquipmentNetPeriodIncreaseDecrease>


  <pattern:LandAdditions contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:LandAdditions>
  <pattern:LandDisposals contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:LandDisposals>
  <pattern:LandTranslationDifference contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:LandTranslationDifference>
  <pattern:LandOtherIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:LandOtherIncreaseDecrease>
  <pattern:LandPeriodIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:LandPeriodIncreaseDecrease>

  <pattern:BuildingsNetAdditions contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:BuildingsNetAdditions>
  <pattern:BuildingsNetDisposals contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:BuildingsNetDisposals>
  <pattern:BuildingsNetTranslationDifference contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:BuildingsNetTranslationDifference>
  <pattern:BuildingsNetOtherIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:BuildingsNetOtherIncreaseDecrease>
  <pattern:BuildingsNetPeriodIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:BuildingsNetPeriodIncreaseDecrease>

  <pattern:FurnitureAndFixturesNetAdditions contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:FurnitureAndFixturesNetAdditions>
  <pattern:FurnitureAndFixturesNetDisposals contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:FurnitureAndFixturesNetDisposals>
  <pattern:FurnitureAndFixturesNetTranslationDifference contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:FurnitureAndFixturesNetTranslationDifference>
  <pattern:FurnitureAndFixturesNetOtherIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:FurnitureAndFixturesNetOtherIncreaseDecrease>
  <pattern:FurnitureAndFixturesNetPeriodIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:FurnitureAndFixturesNetPeriodIncreaseDecrease>

  <pattern:OtherPropertyPlantAndEquipmentNetAdditions contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:OtherPropertyPlantAndEquipmentNetAdditions>
  <pattern:OtherPropertyPlantAndEquipmentNetDisposals contextRef="D-2006" unitRef="U-Monetary" decimals="INF">1000</pattern:OtherPropertyPlantAndEquipmentNetDisposals>
  <pattern:OtherPropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:OtherPropertyPlantAndEquipmentNetTranslationDifference>
  <pattern:OtherPropertyPlantAndEquipmentNetOtherIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:OtherPropertyPlantAndEquipmentNetOtherIncreaseDecrease>
  <pattern:OtherPropertyPlantAndEquipmentNetPeriodIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:OtherPropertyPlantAndEquipmentNetPeriodIncreaseDecrease>

  <pattern:PropertyPlantAndEquipmentNetAdditions contextRef="D-2006" unitRef="U-Monetary" decimals="INF">4000</pattern:PropertyPlantAndEquipmentNetAdditions>
  <pattern:PropertyPlantAndEquipmentNetDisposals contextRef="D-2006" unitRef="U-Monetary" decimals="INF">4000</pattern:PropertyPlantAndEquipmentNetDisposals>
  <pattern:PropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:PropertyPlantAndEquipmentNetTranslationDifference>
  <pattern:PropertyPlantAndEquipmentNetOtherIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:PropertyPlantAndEquipmentNetOtherIncreaseDecrease>
  <pattern:PropertyPlantAndEquipmentNetPeriodIncreaseDecrease contextRef="D-2006" unitRef="U-Monetary" decimals="INF">0</pattern:PropertyPlantAndEquipmentNetPeriodIncreaseDecrease>


</xbrl>
