<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, 2007-01-01 -->
<xbrl xmlns="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:iso4217="http://www.xbrl.org/2003/iso4217" 
      xmlns:xbrldt="http://xbrl.org/2005/xbrldt" 
      xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
      xmlns:gaap-dim="http://www.xbrl.us/gaap-dim" 
      xmlns:usfrtf="http://www.xbrl.us/usfrtf" 
      xmlns:company="http://www.SampleCompany.com/Company" 
      xsi:schemaLocation="">

  <link:schemaRef xlink:type="simple" xlink:href="Company.xsd" />

  <context id="D-2003-EG">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:ElectronicGoods</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-C">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:Construction</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-L">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:Leasing</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-T">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:Toys</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-EL">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">gaap-dim:Eliminations</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>
  <context id="D-2003-CG">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">gaap-dim:ConsolidatedGroup</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <startDate>2003-01-01</startDate>
      <endDate>2003-12-31</endDate>
    </period>
  </context>


  <context id="I-2003-EG">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:ElectronicGoods</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2003-12-31</instant>
    </period>
  </context>
  <context id="I-2003-C">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:Construction</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2003-12-31</instant>
    </period>
  </context>
  <context id="I-2003-L">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:Leasing</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2003-12-31</instant>
    </period>
  </context>
  <context id="I-2003-T">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">company:Toys</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2003-12-31</instant>
    </period>
  </context>
  <context id="I-2003-EL">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">gaap-dim:Eliminations</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2003-12-31</instant>
    </period>
  </context>
  <context id="I-2003-CG">
    <entity>
      <identifier scheme="http://www.sampleCompany.com">SAMP</identifier>
      <segment>
        <xbrldi:explicitMember dimension="gaap-dim:SegmentsAxis">gaap-dim:ConsolidatedGroup</xbrldi:explicitMember>
        <xbrldi:explicitMember dimension="gaap-dim:OperationsAxis">gaap-dim:ContinuingOperations</xbrldi:explicitMember>
      </segment>
    </entity>
    <period>
      <instant>2003-12-31</instant>
    </period>
  </context>






  <unit id="U-Monetary">
    <measure>iso4217:USD</measure>
  </unit>
  <unit id="U-Pure">
    <measure>pure</measure>
  </unit>

  <usfrtf:ExternalSales contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">743127000</usfrtf:ExternalSales>
  <usfrtf:ExternalSales contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">304073000</usfrtf:ExternalSales>
  <usfrtf:ExternalSales contextRef="D-2003-L" unitRef="U-Monetary" decimals="INF">17460000</usfrtf:ExternalSales>
  <usfrtf:ExternalSales contextRef="D-2003-T" unitRef="U-Monetary" decimals="INF">159438000</usfrtf:ExternalSales>
  <usfrtf:ExternalSales contextRef="D-2003-EL" unitRef="U-Monetary" decimals="INF">0</usfrtf:ExternalSales>
  <usfrtf:ExternalSales contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">1224098000</usfrtf:ExternalSales>

  <usfrtf:IntersegmentalSales contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">10020000</usfrtf:IntersegmentalSales>
  <usfrtf:IntersegmentalSales contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">0</usfrtf:IntersegmentalSales>
  <usfrtf:IntersegmentalSales contextRef="D-2003-L" unitRef="U-Monetary" decimals="INF">0</usfrtf:IntersegmentalSales>
  <usfrtf:IntersegmentalSales contextRef="D-2003-T" unitRef="U-Monetary" decimals="INF">0</usfrtf:IntersegmentalSales>
  <usfrtf:IntersegmentalSales contextRef="D-2003-EL" unitRef="U-Monetary" decimals="INF">10020000</usfrtf:IntersegmentalSales>
  <usfrtf:IntersegmentalSales contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">0</usfrtf:IntersegmentalSales>

  <usfrtf:Revenue contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">753147000</usfrtf:Revenue>
  <usfrtf:Revenue contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">304073000</usfrtf:Revenue>
  <usfrtf:Revenue contextRef="D-2003-L" unitRef="U-Monetary" decimals="INF">17460000</usfrtf:Revenue>
  <usfrtf:Revenue contextRef="D-2003-T" unitRef="U-Monetary" decimals="INF">159438000</usfrtf:Revenue>
  <usfrtf:Revenue contextRef="D-2003-EL" unitRef="U-Monetary" decimals="INF">10020000</usfrtf:Revenue>
  <usfrtf:Revenue contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">1224098000</usfrtf:Revenue>

  <usfrtf:SegmentResult contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">95292000</usfrtf:SegmentResult>
  <usfrtf:SegmentResult contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">34879000</usfrtf:SegmentResult>
  <usfrtf:SegmentResult contextRef="D-2003-L" unitRef="U-Monetary" decimals="INF">16699000</usfrtf:SegmentResult>
  <usfrtf:SegmentResult contextRef="D-2003-T" unitRef="U-Monetary" decimals="INF">4493000</usfrtf:SegmentResult>
  <usfrtf:SegmentResult contextRef="D-2003-EL" unitRef="U-Monetary" decimals="INF">3005000</usfrtf:SegmentResult>
  <usfrtf:SegmentResult contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">148358000</usfrtf:SegmentResult>

  <usfrtf:UnallocatedCorporateExpenses contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">-10200000</usfrtf:UnallocatedCorporateExpenses>

  <usfrtf:ProfitLossFromOperations contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">138158000</usfrtf:ProfitLossFromOperations>

  <usfrtf:FinanceCosts contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">36680000</usfrtf:FinanceCosts>

  <usfrtf:IncomeLossFromAssociates contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">10392000</usfrtf:IncomeLossFromAssociates>
  <usfrtf:IncomeLossFromAssociates contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">2371000</usfrtf:IncomeLossFromAssociates>
  <usfrtf:IncomeLossFromAssociates contextRef="D-2003-L" unitRef="U-Monetary" decimals="INF">0</usfrtf:IncomeLossFromAssociates>
  <usfrtf:IncomeLossFromAssociates contextRef="D-2003-T" unitRef="U-Monetary" decimals="INF">0</usfrtf:IncomeLossFromAssociates>
  <usfrtf:IncomeLossFromAssociates contextRef="D-2003-EL" unitRef="U-Monetary" decimals="INF">0</usfrtf:IncomeLossFromAssociates>
  <usfrtf:IncomeLossFromAssociates contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">12763000</usfrtf:IncomeLossFromAssociates>

  <usfrtf:IncomeLossFromInvestments contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">2938000</usfrtf:IncomeLossFromInvestments>

  <usfrtf:ProfitLossOnDisposalOfDiscontinuingOperations contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">8493000</usfrtf:ProfitLossOnDisposalOfDiscontinuingOperations>

  <usfrtf:ProfitLossBeforeTax contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">125672000</usfrtf:ProfitLossBeforeTax>

  <usfrtf:IncomeTaxExpenseBenefit contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">19606000</usfrtf:IncomeTaxExpenseBenefit>

  <usfrtf:ProfitLossAfterTax contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">106066000</usfrtf:ProfitLossAfterTax>

  <usfrtf:CapitalAdditions contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">64748000</usfrtf:CapitalAdditions>
  <usfrtf:CapitalAdditions contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">0</usfrtf:CapitalAdditions>
  <usfrtf:CapitalAdditions contextRef="D-2003-L" unitRef="U-Monetary" decimals="INF">1525000</usfrtf:CapitalAdditions>
  <usfrtf:CapitalAdditions contextRef="D-2003-T" unitRef="U-Monetary" decimals="INF">0</usfrtf:CapitalAdditions>
  <usfrtf:CapitalAdditions contextRef="D-2003-EL" unitRef="U-Monetary" decimals="INF">-2781000</usfrtf:CapitalAdditions>
  <usfrtf:CapitalAdditions contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">69054000</usfrtf:CapitalAdditions>

  <usfrtf:DepreciationAndAmortization contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">21603000</usfrtf:DepreciationAndAmortization>
  <usfrtf:DepreciationAndAmortization contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">6120000</usfrtf:DepreciationAndAmortization>
  <usfrtf:DepreciationAndAmortization contextRef="D-2003-L" unitRef="U-Monetary" decimals="INF">192000</usfrtf:DepreciationAndAmortization>
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  <usfrtf:DepreciationAndAmortization contextRef="D-2003-EL" unitRef="U-Monetary" decimals="INF">-3259000</usfrtf:DepreciationAndAmortization>
  <usfrtf:DepreciationAndAmortization contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">32594000</usfrtf:DepreciationAndAmortization>

  <usfrtf:ImpairmentLossesReversalsRecognizedInIncome contextRef="D-2003-EG" unitRef="U-Monetary" decimals="INF">0</usfrtf:ImpairmentLossesReversalsRecognizedInIncome>
  <usfrtf:ImpairmentLossesReversalsRecognizedInIncome contextRef="D-2003-C" unitRef="U-Monetary" decimals="INF">0</usfrtf:ImpairmentLossesReversalsRecognizedInIncome>
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  <usfrtf:ImpairmentLossesReversalsRecognizedInIncome contextRef="D-2003-CG" unitRef="U-Monetary" decimals="INF">4130000</usfrtf:ImpairmentLossesReversalsRecognizedInIncome>

  <usfrtf:SegmentAssets contextRef="I-2003-EG" unitRef="U-Monetary" decimals="INF">673160000</usfrtf:SegmentAssets>
  <usfrtf:SegmentAssets contextRef="I-2003-C" unitRef="U-Monetary" decimals="INF">149890000</usfrtf:SegmentAssets>
  <usfrtf:SegmentAssets contextRef="I-2003-L" unitRef="U-Monetary" decimals="INF">208798000</usfrtf:SegmentAssets>
  <usfrtf:SegmentAssets contextRef="I-2003-T" unitRef="U-Monetary" decimals="INF">0</usfrtf:SegmentAssets>
  <usfrtf:SegmentAssets contextRef="I-2003-EL" unitRef="U-Monetary" decimals="INF">0</usfrtf:SegmentAssets>
  <usfrtf:SegmentAssets contextRef="I-2003-CG" unitRef="U-Monetary" decimals="INF">1031848000</usfrtf:SegmentAssets>

  <usfrtf:InvestmentsInAssociates contextRef="I-2003-EG" unitRef="U-Monetary" decimals="INF">33071000</usfrtf:InvestmentsInAssociates>
  <usfrtf:InvestmentsInAssociates contextRef="I-2003-C" unitRef="U-Monetary" decimals="INF">11989000</usfrtf:InvestmentsInAssociates>
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  <usfrtf:InvestmentsInAssociates contextRef="I-2003-EL" unitRef="U-Monetary" decimals="INF">0</usfrtf:InvestmentsInAssociates>
  <usfrtf:InvestmentsInAssociates contextRef="I-2003-CG" unitRef="U-Monetary" decimals="INF">45060000</usfrtf:InvestmentsInAssociates>

  <usfrtf:UnallocatedCorporateAssets contextRef="I-2003-CG" unitRef="U-Monetary" decimals="INF">157967000</usfrtf:UnallocatedCorporateAssets>

  <usfrtf:Assets contextRef="I-2003-CG" unitRef="U-Monetary" decimals="INF">1234875000</usfrtf:Assets>

  <usfrtf:SegmentLiabilities contextRef="I-2003-EG" unitRef="U-Monetary" decimals="INF">397330000</usfrtf:SegmentLiabilities>
  <usfrtf:SegmentLiabilities contextRef="I-2003-C" unitRef="U-Monetary" decimals="INF">90467000</usfrtf:SegmentLiabilities>
  <usfrtf:SegmentLiabilities contextRef="I-2003-L" unitRef="U-Monetary" decimals="INF">153178000</usfrtf:SegmentLiabilities>
  <usfrtf:SegmentLiabilities contextRef="I-2003-T" unitRef="U-Monetary" decimals="INF">6058000</usfrtf:SegmentLiabilities>
  <usfrtf:SegmentLiabilities contextRef="I-2003-EL" unitRef="U-Monetary" decimals="INF">0</usfrtf:SegmentLiabilities>
  <usfrtf:SegmentLiabilities contextRef="I-2003-CG" unitRef="U-Monetary" decimals="INF">647033000</usfrtf:SegmentLiabilities>

  <usfrtf:UnallocatedCorporateLiabilities contextRef="I-2003-CG" unitRef="U-Monetary" decimals="INF">88450000</usfrtf:UnallocatedCorporateLiabilities>

  <usfrtf:Liabilities contextRef="I-2003-CG" unitRef="U-Monetary" decimals="INF">735483000</usfrtf:Liabilities>

</xbrl>

