<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:fi_MC="http://www.suomi.fi/xbrl/crr/dict/dom/MC" xmlns:fi_RF="http://www.suomi.fi/xbrl/crr/dict/dom/RF" xmlns:fi_SC="http://www.suomi.fi/xbrl/crr/dict/dom/SC" xmlns:fi_dim="http://www.suomi.fi/xbrl/crr/dict/dim" xmlns:fi_met="http://www.suomi.fi/xbrl/crr/dict/met" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:vk_mod_oytp_gaap_ind="http://www.valtiokonttori.fi/xbrl/crr/fws/oytp/kpl-2016-12/2019-03-28/mod/oytp_gaap_ind" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://xbrl.org/2006/xbrldi xbrldi-2006.xsd">
    <link:schemaRef xlink:href="http://www.valtiokonttori.fi/fi/fr/xbrl/crr/fws/oytp/kpl-2016-12/2019-03-28/mod/oytp_gaap_ind.xsd" xlink:type="simple"/>
    <context id="_ctx1">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
    </context>
    <context id="_ctx20">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x1869</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx163">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x1869</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx21">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x689</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx164">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x689</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx26">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4133</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx169">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4133</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx34">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4046</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx177">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4046</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx35">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x12</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx178">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x12</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx36">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x738</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx179">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x738</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx42">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x740</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx185">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x740</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x53</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx91">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x2191</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx234">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x2191</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx93">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x578</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx236">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x578</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx94">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x399</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx237">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x399</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx95">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x435</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx238">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x435</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx96">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x360</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx239">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x360</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx97">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4116</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx240">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x4116</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx98">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x934</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx241">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x934</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx106">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x932</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx249">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x932</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx107">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x2895</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx250">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x2895</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx109">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x376</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx252">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x376</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx144">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2025-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x481</xbrldi:explicitMember>
        </scenario>
    </context>
    <context id="_ctx287">
        <entity>
            <identifier scheme="http://ytj.fi">0348472-5</identifier>
        </entity>
        <period>
            <instant>2024-12-31</instant>
        </period>
        <scenario>
            <xbrldi:explicitMember dimension="fi_dim:MCY">fi_MC:x481</xbrldi:explicitMember>
            <xbrldi:explicitMember dimension="fi_dim:REF">fi_RF:x4</xbrldi:explicitMember>
        </scenario>
    </context>
    <unit id="ISO4217_EUR">
        <measure>iso4217:EUR</measure>
    </unit>
    <fi_met:si168 contextRef="_ctx1">Soft Start Oy</fi_met:si168>
    <fi_met:di120 contextRef="_ctx1">2025-01-01</fi_met:di120>
    <fi_met:di121 contextRef="_ctx1">2025-12-31</fi_met:di121>
    <fi_met:si289 contextRef="_ctx1">0348472-5</fi_met:si289>
    <fi_met:md103 contextRef="_ctx20" decimals="2" unitRef="ISO4217_EUR">1115.60</fi_met:md103>
    <fi_met:md103 contextRef="_ctx163" decimals="2" unitRef="ISO4217_EUR">2464.10</fi_met:md103>
    <fi_met:md103 contextRef="_ctx21" decimals="2" unitRef="ISO4217_EUR">-1115.60</fi_met:md103>
    <fi_met:md103 contextRef="_ctx164" decimals="2" unitRef="ISO4217_EUR">-2464.10</fi_met:md103>
    <fi_met:md103 contextRef="_ctx26" decimals="2" unitRef="ISO4217_EUR">5091.45</fi_met:md103>
    <fi_met:md103 contextRef="_ctx169" decimals="2" unitRef="ISO4217_EUR">4026.14</fi_met:md103>
    <fi_met:md103 contextRef="_ctx34" decimals="2" unitRef="ISO4217_EUR">0.00</fi_met:md103>
    <fi_met:md103 contextRef="_ctx177" decimals="2" unitRef="ISO4217_EUR">305.08</fi_met:md103>
    <fi_met:md103 contextRef="_ctx35" decimals="2" unitRef="ISO4217_EUR">-5091.45</fi_met:md103>
    <fi_met:md103 contextRef="_ctx178" decimals="2" unitRef="ISO4217_EUR">-3721.06</fi_met:md103>
    <fi_met:md103 contextRef="_ctx36" decimals="2" unitRef="ISO4217_EUR">3975.85</fi_met:md103>
    <fi_met:md103 contextRef="_ctx179" decimals="2" unitRef="ISO4217_EUR">1256.96</fi_met:md103>
    <fi_met:md103 contextRef="_ctx42" decimals="2" unitRef="ISO4217_EUR">3975.85</fi_met:md103>
    <fi_met:md103 contextRef="_ctx185" decimals="2" unitRef="ISO4217_EUR">1256.96</fi_met:md103>
    <fi_met:mi53 contextRef="_ctx91" decimals="2" unitRef="ISO4217_EUR">31100.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx234" decimals="2" unitRef="ISO4217_EUR">31100.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx93" decimals="2" unitRef="ISO4217_EUR">31100.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx236" decimals="2" unitRef="ISO4217_EUR">31100.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx94" decimals="2" unitRef="ISO4217_EUR">13407.43</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx237" decimals="2" unitRef="ISO4217_EUR">9431.58</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx95" decimals="2" unitRef="ISO4217_EUR">44507.43</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx238" decimals="2" unitRef="ISO4217_EUR">40531.58</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx96" decimals="2" unitRef="ISO4217_EUR">44507.43</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx239" decimals="2" unitRef="ISO4217_EUR">40531.58</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx97" decimals="2" unitRef="ISO4217_EUR">11760.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx240" decimals="2" unitRef="ISO4217_EUR">11760.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx98" decimals="2" unitRef="ISO4217_EUR">98912.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx241" decimals="2" unitRef="ISO4217_EUR">98912.00</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx106" decimals="2" unitRef="ISO4217_EUR">-70140.42</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx249" decimals="2" unitRef="ISO4217_EUR">-71397.38</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx107" decimals="2" unitRef="ISO4217_EUR">3975.85</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx250" decimals="2" unitRef="ISO4217_EUR">1256.96</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx109" decimals="2" unitRef="ISO4217_EUR">44507.43</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx252" decimals="2" unitRef="ISO4217_EUR">40531.58</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx144" decimals="2" unitRef="ISO4217_EUR">44507.43</fi_met:mi53>
    <fi_met:mi53 contextRef="_ctx287" decimals="2" unitRef="ISO4217_EUR">40531.58</fi_met:mi53>
</xbrl>
