<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-06-11 -->
<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:ci="http://www.xbrl.us/patterns/2007/ComplexConceptMultiplePeriods" 
      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="ComplexConceptMultiplePeriods.xsd" />
   
   <context id="I-2003-L1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>501 Airport Road, Suite A</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>
   <context id="D-2003-L1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>501 Airport Road, Suite A</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2002-L1">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>501 Airport Road, Suite A</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
   </context>

   <context id="I-2003-L2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>501 Airport Road, Suite B</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>
   <context id="D-2003-L2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>501 Airport Road, Suite B</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2002-L2">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>501 Airport Road, Suite B</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
   </context>

   <context id="I-2003-L3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>540 Airport Road</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>
   <context id="D-2003-L3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>540 Airport Road</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2002-L3">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:Singapore</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>540 Airport Road</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
   </context>

   <context id="I-2003-L4">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:USA</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>2902 North 24th Street</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>
   <context id="D-2003-L4">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:USA</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>2902 North 24th Street</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2002-L4">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:USA</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>2902 North 24th Street</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
   </context>

   <context id="I-2003-L5">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:USA</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>1234 Fifth Avenue</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
   </context>
   <context id="D-2003-L5">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:USA</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>1234 Fifth Avenue</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
   </context>
   <context id="I-2002-L5">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
         <segment>
            <xbrldi:explicitMember dimension="ci:CountryDimension">ci:USA</xbrldi:explicitMember>
            <xbrldi:typedMember dimension="ci:LocationDimension"><ci:Location>1234 Fifth Avenue</ci:Location></xbrldi:typedMember>
         </segment>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
   </context>

   <unit id="U-Monetary">
      <measure>iso4217:USD</measure>
   </unit>
   <unit id="U-Pure">
      <measure>xbrli:pure</measure>
   </unit>

   <ci:LeaseholdLandAndBuildingDescriptionOfFacility contextRef="D-2003-L1">Factory and office building</ci:LeaseholdLandAndBuildingDescriptionOfFacility>
   <ci:LeaseholdLandAndBuildingTenure contextRef="D-2003-L1">20 years from 1.6.1993</ci:LeaseholdLandAndBuildingTenure>
   <ci:LeaseholdLandAndBuildingTenureStartDate contextRef="D-2003-L1">1999-12</ci:LeaseholdLandAndBuildingTenureStartDate>
   <ci:LeaseholdLandAndBuildingLandArea contextRef="I-2003-L1" unitRef="U-Pure" decimals="0">23899</ci:LeaseholdLandAndBuildingLandArea>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2003-L1" unitRef="U-Monetary" decimals="-3">5622000</ci:LeaseholdLandAndBuildingValueAtCost>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2002-L1" unitRef="U-Monetary" decimals="-3">6005000</ci:LeaseholdLandAndBuildingValueAtCost>

   <ci:LeaseholdLandAndBuildingDescriptionOfFacility contextRef="D-2003-L2">Factory and office building</ci:LeaseholdLandAndBuildingDescriptionOfFacility>
   <ci:LeaseholdLandAndBuildingTenure contextRef="D-2003-L2">20 years from 1.6.1993</ci:LeaseholdLandAndBuildingTenure>
   <ci:LeaseholdLandAndBuildingTenureStartDate contextRef="D-2003-L2">1999-12</ci:LeaseholdLandAndBuildingTenureStartDate>
   <ci:LeaseholdLandAndBuildingLandArea contextRef="I-2003-L2" unitRef="U-Pure" decimals="0">7175</ci:LeaseholdLandAndBuildingLandArea>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2003-L2" unitRef="U-Monetary" decimals="-3">1683000</ci:LeaseholdLandAndBuildingValueAtCost>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2002-L2" unitRef="U-Monetary" decimals="-3">1814000</ci:LeaseholdLandAndBuildingValueAtCost>

   <ci:LeaseholdLandAndBuildingDescriptionOfFacility contextRef="D-2003-L3">Warehouse and office building</ci:LeaseholdLandAndBuildingDescriptionOfFacility>
   <ci:LeaseholdLandAndBuildingTenure contextRef="D-2003-L3">30 years from 15.8.1985</ci:LeaseholdLandAndBuildingTenure>
   <ci:LeaseholdLandAndBuildingTenureStartDate contextRef="D-2003-L3">1999-12</ci:LeaseholdLandAndBuildingTenureStartDate>
   <ci:LeaseholdLandAndBuildingLandArea contextRef="I-2003-L3" unitRef="U-Pure" decimals="0">5850</ci:LeaseholdLandAndBuildingLandArea>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2003-L3" unitRef="U-Monetary" decimals="-3">2280000</ci:LeaseholdLandAndBuildingValueAtCost>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2002-L3" unitRef="U-Monetary" decimals="-3">2435000</ci:LeaseholdLandAndBuildingValueAtCost>

   <ci:LeaseholdLandAndBuildingDescriptionOfFacility contextRef="D-2003-L4">Hangar and office building</ci:LeaseholdLandAndBuildingDescriptionOfFacility>
   <ci:LeaseholdLandAndBuildingTenure contextRef="D-2003-L4">30 years from 1.1.1984</ci:LeaseholdLandAndBuildingTenure>
   <ci:LeaseholdLandAndBuildingTenureStartDate contextRef="D-2003-L4">1999-12</ci:LeaseholdLandAndBuildingTenureStartDate>
   <ci:LeaseholdLandAndBuildingLandArea contextRef="I-2003-L4" unitRef="U-Pure" decimals="0">18918</ci:LeaseholdLandAndBuildingLandArea>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2003-L4" unitRef="U-Monetary" decimals="-3">6978000</ci:LeaseholdLandAndBuildingValueAtCost>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2002-L4" unitRef="U-Monetary" decimals="-3">7485000</ci:LeaseholdLandAndBuildingValueAtCost>

   <ci:LeaseholdLandAndBuildingDescriptionOfFacility contextRef="D-2003-L5">Hangar and office building</ci:LeaseholdLandAndBuildingDescriptionOfFacility>
   <ci:LeaseholdLandAndBuildingTenure contextRef="D-2003-L5">30 years from 1.1.1992</ci:LeaseholdLandAndBuildingTenure>
   <ci:LeaseholdLandAndBuildingTenureStartDate contextRef="D-2003-L5">1999-12</ci:LeaseholdLandAndBuildingTenureStartDate>
   <ci:LeaseholdLandAndBuildingLandArea contextRef="I-2003-L5" unitRef="U-Pure" decimals="0">75713</ci:LeaseholdLandAndBuildingLandArea>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2003-L5" unitRef="U-Monetary" decimals="-3">57102000</ci:LeaseholdLandAndBuildingValueAtCost>
   <ci:LeaseholdLandAndBuildingValueAtCost contextRef="I-2002-L5" unitRef="U-Monetary" decimals="-3">54695000</ci:LeaseholdLandAndBuildingValueAtCost>

</xbrl>
