<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 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:xbrldi="http://xbrl.org/2006/xbrldi" 
   xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
   xmlns:ci="http://www.xbrl.us/patterns/2007/ClassProperties" 
   xmlns:air="http://www.xbrl.us/patterns/2007/ClassProperties/AirplanesExtention" 
   xsi:schemaLocation="">



  <link:schemaRef xlink:type="simple" xlink:href="CompanyExtention.xsd" />

   <context id="I-2002">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:AllClassesOfPropertyPlantAndEquipment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="I-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:AllClassesOfPropertyPlantAndEquipment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2003">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:AllClassesOfPropertyPlantAndEquipment</xbrldi:explicitMember>
      </scenario>
   </context>





   <context id="I-2002-LB">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentLandAndBuildings</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="I-2003-LB">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentLandAndBuildings</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2003-LB">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentLandAndBuildings</xbrldi:explicitMember>
      </scenario>
   </context>


   <context id="I-2002-FF">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentFurnitureAndFixtures</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="I-2003-FF">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentFurnitureAndFixtures</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2003-FF">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentFurnitureAndFixtures</xbrldi:explicitMember>
      </scenario>
   </context>



   <context id="I-2002-OT">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentOtherPropertyPlantAndEquipment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="I-2003-OT">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentOtherPropertyPlantAndEquipment</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2003-OT">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">ci:ClassOfPropertyPlantAndEquipmentOtherPropertyPlantAndEquipment</xbrldi:explicitMember>
      </scenario>
   </context>


   <context id="I-2002-AP">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2002-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">air:ClassPropertyPlantEquipmentAirplanes</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="I-2003-AP">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <instant>2003-12-31</instant>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">air:ClassPropertyPlantEquipmentAirplanes</xbrldi:explicitMember>
      </scenario>
   </context>
   <context id="D-2003-AP">
      <entity>
         <identifier scheme="http://www.SampleCompany.com">SAMP</identifier>
      </entity>
      <period>
         <startDate>2003-01-01</startDate>
         <endDate>2003-12-31</endDate>
      </period>
      <scenario>
         <xbrldi:explicitMember dimension="ci:ClassesAxis">air:ClassPropertyPlantEquipmentAirplanes</xbrldi:explicitMember>
      </scenario>
   </context>





   <unit id="U-Monetary">
      <measure>iso4217:EUR</measure>
   </unit>

  <!-- Total -->
  <ci:PropertyPlantAndEquipmentNet contextRef="I-2003" unitRef="U-Monetary" decimals="INF">1406885000</ci:PropertyPlantAndEquipmentNet>
  <ci:PropertyPlantAndEquipmentNet contextRef="I-2002" unitRef="U-Monetary" decimals="INF">285667000</ci:PropertyPlantAndEquipmentNet>

  <ci:PropertyPlantAndEquipmentNetAdditions contextRef="D-2003" unitRef="U-Monetary" decimals="INF">1116759000</ci:PropertyPlantAndEquipmentNetAdditions>
  <ci:PropertyPlantAndEquipmentNetDisposals contextRef="D-2003" unitRef="U-Monetary" decimals="INF">455000</ci:PropertyPlantAndEquipmentNetDisposals>
  <ci:PropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2003" unitRef="U-Monetary" decimals="INF">4914000</ci:PropertyPlantAndEquipmentNetTranslationDifference>
  <ci:PropertyPlantAndEquipmentNetIncreaseDecrease contextRef="D-2003" unitRef="U-Monetary" decimals="INF">1121218000</ci:PropertyPlantAndEquipmentNetIncreaseDecrease>

  <ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases contextRef="I-2003" unitRef="U-Monetary" decimals="INF">3000</ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases>
  <ci:PropertyPlantEquipmentNetProforma contextRef="I-2003" unitRef="U-Monetary" decimals="INF">6000</ci:PropertyPlantEquipmentNetProforma>


  <!-- Land and Building -->
  <ci:MeasurementBasis contextRef="D-2003-LB">Cost</ci:MeasurementBasis>
  <ci:DepreciationMethod contextRef="D-2003-LB">Straight Line</ci:DepreciationMethod>
  <ci:EstimatedUsefulLife contextRef="D-2003-LB">40 Years</ci:EstimatedUsefulLife>


  <ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases contextRef="I-2003-LB" unitRef="U-Monetary" decimals="INF">1000</ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases>
  <ci:PropertyPlantEquipmentNetProforma contextRef="I-2003-LB" unitRef="U-Monetary" decimals="INF">2000</ci:PropertyPlantEquipmentNetProforma>

  <ci:PropertyPlantAndEquipmentNet contextRef="I-2003-LB" unitRef="U-Monetary" decimals="INF">366375000</ci:PropertyPlantAndEquipmentNet>
  <ci:PropertyPlantAndEquipmentNet contextRef="I-2002-LB" unitRef="U-Monetary" decimals="INF">244508000</ci:PropertyPlantAndEquipmentNet>

  <ci:PropertyPlantAndEquipmentNetAdditions contextRef="D-2003-LB" unitRef="U-Monetary" decimals="INF">109659000</ci:PropertyPlantAndEquipmentNetAdditions>
  <ci:PropertyPlantAndEquipmentNetDisposals contextRef="D-2003-LB" unitRef="U-Monetary" decimals="INF">193000</ci:PropertyPlantAndEquipmentNetDisposals>
  <ci:PropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2003-LB" unitRef="U-Monetary" decimals="INF">12401000</ci:PropertyPlantAndEquipmentNetTranslationDifference>
  <ci:PropertyPlantAndEquipmentNetIncreaseDecrease contextRef="D-2003-LB" unitRef="U-Monetary" decimals="INF">121867000</ci:PropertyPlantAndEquipmentNetIncreaseDecrease>


  <!-- Furniture and Fixtures -->
  <ci:MeasurementBasis contextRef="D-2003-FF">Cost</ci:MeasurementBasis>
  <ci:DepreciationMethod contextRef="D-2003-FF">Straight Line</ci:DepreciationMethod>
  <ci:EstimatedUsefulLife contextRef="D-2003-FF">10 Years</ci:EstimatedUsefulLife>


  <ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases contextRef="I-2003-FF" unitRef="U-Monetary" decimals="INF">1000</ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases>
  <ci:PropertyPlantEquipmentNetProforma contextRef="I-2003-FF" unitRef="U-Monetary" decimals="INF">2000</ci:PropertyPlantEquipmentNetProforma>

  <ci:PropertyPlantAndEquipmentNet contextRef="I-2003-FF" unitRef="U-Monetary" decimals="INF">34457000</ci:PropertyPlantAndEquipmentNet>
  <ci:PropertyPlantAndEquipmentNet contextRef="I-2002-FF" unitRef="U-Monetary" decimals="INF">34457000</ci:PropertyPlantAndEquipmentNet>

  <ci:PropertyPlantAndEquipmentNetAdditions contextRef="D-2003-FF" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentNetAdditions>
  <ci:PropertyPlantAndEquipmentNetDisposals contextRef="D-2003-FF" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentNetDisposals>
  <ci:PropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2003-FF" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentNetTranslationDifference>
  <ci:PropertyPlantAndEquipmentNetIncreaseDecrease contextRef="D-2003-FF" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentNetIncreaseDecrease>

  <!-- Other PPE -->
  <ci:MeasurementBasis contextRef="D-2003-OT">Cost</ci:MeasurementBasis>
  <ci:DepreciationMethod contextRef="D-2003-OT">Straight Line</ci:DepreciationMethod>
  <ci:EstimatedUsefulLife contextRef="D-2003-OT">5 Years</ci:EstimatedUsefulLife>


  <ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases contextRef="I-2003-OT" unitRef="U-Monetary" decimals="INF">1000</ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases>
  <ci:PropertyPlantEquipmentNetProforma contextRef="I-2003-OT" unitRef="U-Monetary" decimals="INF">2000</ci:PropertyPlantEquipmentNetProforma>

  <ci:PropertyPlantAndEquipmentNet contextRef="I-2003-OT" unitRef="U-Monetary" decimals="INF">6053000</ci:PropertyPlantAndEquipmentNet>
  <ci:PropertyPlantAndEquipmentNet contextRef="I-2002-OT" unitRef="U-Monetary" decimals="INF">6702000</ci:PropertyPlantAndEquipmentNet>

  <ci:PropertyPlantAndEquipmentNetAdditions contextRef="D-2003-OT" unitRef="U-Monetary" decimals="INF">7100000</ci:PropertyPlantAndEquipmentNetAdditions>
  <ci:PropertyPlantAndEquipmentNetDisposals contextRef="D-2003-OT" unitRef="U-Monetary" decimals="INF">262000</ci:PropertyPlantAndEquipmentNetDisposals>
  <ci:PropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2003-OT" unitRef="U-Monetary" decimals="INF">-7487000</ci:PropertyPlantAndEquipmentNetTranslationDifference>
  <ci:PropertyPlantAndEquipmentNetIncreaseDecrease contextRef="D-2003-OT" unitRef="U-Monetary" decimals="INF">-649000</ci:PropertyPlantAndEquipmentNetIncreaseDecrease>



  <!-- Airplanes -->
  <ci:MeasurementBasis contextRef="D-2003-AP">Cost</ci:MeasurementBasis>
  <ci:DepreciationMethod contextRef="D-2003-AP">Straight Line</ci:DepreciationMethod>
  <ci:EstimatedUsefulLife contextRef="D-2003-AP">15 Years</ci:EstimatedUsefulLife>


  <ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases contextRef="I-2003-AP" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentUnderFinanceTypeLeases>
  <ci:PropertyPlantEquipmentNetProforma contextRef="I-2003-AP" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantEquipmentNetProforma>

  <ci:PropertyPlantAndEquipmentNet contextRef="I-2003-AP" unitRef="U-Monetary" decimals="INF">1000000000</ci:PropertyPlantAndEquipmentNet>
  <ci:PropertyPlantAndEquipmentNet contextRef="I-2002-AP" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentNet>

  <ci:PropertyPlantAndEquipmentNetAdditions contextRef="D-2003-AP" unitRef="U-Monetary" decimals="INF">1000000000</ci:PropertyPlantAndEquipmentNetAdditions>
  <ci:PropertyPlantAndEquipmentNetDisposals contextRef="D-2003-AP" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentNetDisposals>
  <ci:PropertyPlantAndEquipmentNetTranslationDifference contextRef="D-2003-AP" unitRef="U-Monetary" decimals="INF">0</ci:PropertyPlantAndEquipmentNetTranslationDifference>
  <ci:PropertyPlantAndEquipmentNetIncreaseDecrease contextRef="D-2003-AP" unitRef="U-Monetary" decimals="INF">1000000000</ci:PropertyPlantAndEquipmentNetIncreaseDecrease>




</xbrl>
