<?xml version="1.0" encoding="UTF-8"?>
<xbrli:xbrl
  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:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:eba_FI1="http://www.eba.europa.eu/xbrl/crr/dict/met/finrep_FI1"
  xmlns:eba_FI2="http://www.eba.europa.eu/xbrl/crr/dict/met/finrep_FI2"
  xmlns:eba_FI3="http://www.eba.europa.eu/xbrl/crr/dict/met/finrep_FI3"
  xmlns:eba_PL="http://www.eba.europa.eu/xbrl/crr/dict/met/finrep_PL"
  xmlns:eba_NPL="http://www.eba.europa.eu/xbrl/crr/dict/met/finrep_NPL">

  <link:schemaRef xlink:type="simple" xlink:href="http://www.eba.europa.eu/eu/fr/xbrl/crr/fws/finrep/its-2023-04/2025-01-01/mod/finrep_con.xsd"/>

  <!-- Contexts -->
  <xbrli:context id="c1">
    <xbrli:entity>
      <xbrli:identifier scheme="http://standards.iso.org/iso/17442">529900SAMPLE12345678</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2025-03-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>

  <!-- Units -->
  <xbrli:unit id="u1">
    <xbrli:measure>iso4217:EUR</xbrli:measure>
  </xbrli:unit>

  <xbrli:unit id="u2">
    <xbrli:measure>xbrli:pure</xbrli:measure>
  </xbrli:unit>

  <!-- F 01.01 - Assets (Balance Sheet) -->
  <!-- r010 c010: Total assets = 550,000,000 EUR (sum of r020 through r130) -->
  <eba_FI1:r010c010 contextRef="c1" unitRef="u1" decimals="0">550000000</eba_FI1:r010c010>

  <!-- r020 c010: Cash and cash balances at central banks = 50,000,000 EUR -->
  <eba_FI1:r020c010 contextRef="c1" unitRef="u1" decimals="0">50000000</eba_FI1:r020c010>

  <!-- r030 c010: Financial assets held for trading = 30,000,000 EUR -->
  <eba_FI1:r030c010 contextRef="c1" unitRef="u1" decimals="0">30000000</eba_FI1:r030c010>

  <!-- r040 c010: Non-trading financial assets mandatorily at fair value through profit or loss = 20,000,000 EUR -->
  <eba_FI1:r040c010 contextRef="c1" unitRef="u1" decimals="0">20000000</eba_FI1:r040c010>

  <!-- r050 c010: Financial assets at fair value through other comprehensive income = 150,000,000 EUR -->
  <eba_FI1:r050c010 contextRef="c1" unitRef="u1" decimals="0">150000000</eba_FI1:r050c010>

  <!-- r060 c010: Financial assets at amortised cost = 250,000,000 EUR -->
  <eba_FI1:r060c010 contextRef="c1" unitRef="u1" decimals="0">250000000</eba_FI1:r060c010>

  <!-- r070 c010: Derivatives – Hedge accounting = 5,000,000 EUR -->
  <eba_FI1:r070c010 contextRef="c1" unitRef="u1" decimals="0">5000000</eba_FI1:r070c010>

  <!-- r080 c010: Fair value changes of the hedged items in portfolio hedge of interest rate risk = -2,000,000 EUR -->
  <eba_FI1:r080c010 contextRef="c1" unitRef="u1" decimals="0">-2000000</eba_FI1:r080c010>

  <!-- r090 c010: Investments in subsidiaries, joint ventures and associates = 10,000,000 EUR -->
  <eba_FI1:r090c010 contextRef="c1" unitRef="u1" decimals="0">10000000</eba_FI1:r090c010>

  <!-- r100 c010: Tangible assets = 15,000,000 EUR -->
  <eba_FI1:r100c010 contextRef="c1" unitRef="u1" decimals="0">15000000</eba_FI1:r100c010>

  <!-- r110 c010: Intangible assets = 8,000,000 EUR -->
  <eba_FI1:r110c010 contextRef="c1" unitRef="u1" decimals="0">8000000</eba_FI1:r110c010>

  <!-- r120 c010: Tax assets = 4,000,000 EUR -->
  <eba_FI1:r120c010 contextRef="c1" unitRef="u1" decimals="0">4000000</eba_FI1:r120c010>

  <!-- r130 c010: Other assets = 10,000,000 EUR -->
  <eba_FI1:r130c010 contextRef="c1" unitRef="u1" decimals="0">10000000</eba_FI1:r130c010>

  <!-- F 01.02 - Liabilities (Balance Sheet) -->
  <!-- r010 c010: Total liabilities = 450,000,000 EUR -->
  <eba_FI2:r010c010 contextRef="c1" unitRef="u1" decimals="0">450000000</eba_FI2:r010c010>

  <!-- r020 c010: Financial liabilities held for trading = 10,000,000 EUR -->
  <eba_FI2:r020c010 contextRef="c1" unitRef="u1" decimals="0">10000000</eba_FI2:r020c010>

  <!-- r030 c010: Financial liabilities designated at fair value through profit or loss = 15,000,000 EUR -->
  <eba_FI2:r030c010 contextRef="c1" unitRef="u1" decimals="0">15000000</eba_FI2:r030c010>

  <!-- r040 c010: Financial liabilities measured at amortised cost = 400,000,000 EUR -->
  <eba_FI2:r040c010 contextRef="c1" unitRef="u1" decimals="0">400000000</eba_FI2:r040c010>

  <!-- r050 c010: Derivatives – Hedge accounting = 3,000,000 EUR -->
  <eba_FI2:r050c010 contextRef="c1" unitRef="u1" decimals="0">3000000</eba_FI2:r050c010>

  <!-- r060 c010: Fair value changes of the hedged items in portfolio hedge of interest rate risk = -1,000,000 EUR -->
  <eba_FI2:r060c010 contextRef="c1" unitRef="u1" decimals="0">-1000000</eba_FI2:r060c010>

  <!-- r070 c010: Provisions = 5,000,000 EUR -->
  <eba_FI2:r070c010 contextRef="c1" unitRef="u1" decimals="0">5000000</eba_FI2:r070c010>

  <!-- r080 c010: Tax liabilities = 3,000,000 EUR -->
  <eba_FI2:r080c010 contextRef="c1" unitRef="u1" decimals="0">3000000</eba_FI2:r080c010>

  <!-- r090 c010: Other liabilities = 15,000,000 EUR -->
  <eba_FI2:r090c010 contextRef="c1" unitRef="u1" decimals="0">15000000</eba_FI2:r090c010>

  <!-- F 01.03 - Equity (Balance Sheet) -->
  <!-- r010 c010: Total equity = 100,000,000 EUR (Total assets 550M - Total liabilities 450M) -->
  <eba_FI3:r010c010 contextRef="c1" unitRef="u1" decimals="0">100000000</eba_FI3:r010c010>

  <!-- r020 c010: Capital = 60,000,000 EUR -->
  <eba_FI3:r020c010 contextRef="c1" unitRef="u1" decimals="0">60000000</eba_FI3:r020c010>

  <!-- r030 c010: Share premium = 15,000,000 EUR -->
  <eba_FI3:r030c010 contextRef="c1" unitRef="u1" decimals="0">15000000</eba_FI3:r030c010>

  <!-- r040 c010: Retained earnings = 20,000,000 EUR -->
  <eba_FI3:r040c010 contextRef="c1" unitRef="u1" decimals="0">20000000</eba_FI3:r040c010>

  <!-- r050 c010: Other reserves = 5,000,000 EUR -->
  <eba_FI3:r050c010 contextRef="c1" unitRef="u1" decimals="0">5000000</eba_FI3:r050c010>

  <!-- F 02.00 - Profit or Loss (Income Statement) -->
  <!-- r010 c010: Net interest income = 8,000,000 EUR -->
  <eba_PL:r010c010 contextRef="c1" unitRef="u1" decimals="0">8000000</eba_PL:r010c010>

  <!-- r020 c010: Interest income = 15,000,000 EUR -->
  <eba_PL:r020c010 contextRef="c1" unitRef="u1" decimals="0">15000000</eba_PL:r020c010>

  <!-- r030 c010: Interest expenses = 7,000,000 EUR -->
  <eba_PL:r030c010 contextRef="c1" unitRef="u1" decimals="0">7000000</eba_PL:r030c010>

  <!-- r100 c010: Dividend income = 500,000 EUR -->
  <eba_PL:r100c010 contextRef="c1" unitRef="u1" decimals="0">500000</eba_PL:r100c010>

  <!-- r110 c010: Fee and commission income = 4,500,000 EUR -->
  <eba_PL:r110c010 contextRef="c1" unitRef="u1" decimals="0">4500000</eba_PL:r110c010>

  <!-- r120 c010: Fee and commission expenses = 1,500,000 EUR -->
  <eba_PL:r120c010 contextRef="c1" unitRef="u1" decimals="0">1500000</eba_PL:r120c010>

  <!-- r130 c010: Net fee and commission income = 3,000,000 EUR (r110 - r120) -->
  <eba_PL:r130c010 contextRef="c1" unitRef="u1" decimals="0">3000000</eba_PL:r130c010>

  <!-- r200 c010: Gains or losses on derecognition of financial assets and liabilities not measured at FVTPL = 800,000 EUR -->
  <eba_PL:r200c010 contextRef="c1" unitRef="u1" decimals="0">800000</eba_PL:r200c010>

  <!-- r210 c010: Gains or losses on financial assets and liabilities held for trading = 400,000 EUR -->
  <eba_PL:r210c010 contextRef="c1" unitRef="u1" decimals="0">400000</eba_PL:r210c010>

  <!-- r220 c010: Gains or losses on non-trading financial assets mandatorily at FVTPL = -200,000 EUR -->
  <eba_PL:r220c010 contextRef="c1" unitRef="u1" decimals="0">-200000</eba_PL:r220c010>

  <!-- r230 c010: Gains or losses on financial assets and liabilities designated at FVTPL = 0 EUR -->
  <eba_PL:r230c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r230c010>

  <!-- r240 c010: Gains or losses from hedge accounting = 0 EUR -->
  <eba_PL:r240c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r240c010>

  <!-- r250 c010: Exchange differences (net) = 0 EUR -->
  <eba_PL:r250c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r250c010>

  <!-- r260 c010: Other operating income = 1,500,000 EUR -->
  <eba_PL:r260c010 contextRef="c1" unitRef="u1" decimals="0">1500000</eba_PL:r260c010>

  <!-- r270 c010: Other operating expenses = -300,000 EUR -->
  <eba_PL:r270c010 contextRef="c1" unitRef="u1" decimals="0">-300000</eba_PL:r270c010>

  <!-- r280 c010: Administrative expenses = 9,000,000 EUR -->
  <eba_PL:r280c010 contextRef="c1" unitRef="u1" decimals="0">9000000</eba_PL:r280c010>

  <!-- r290 c010: Staff expenses = 6,000,000 EUR -->
  <eba_PL:r290c010 contextRef="c1" unitRef="u1" decimals="0">6000000</eba_PL:r290c010>

  <!-- r300 c010: Other administrative expenses = 3,000,000 EUR -->
  <eba_PL:r300c010 contextRef="c1" unitRef="u1" decimals="0">3000000</eba_PL:r300c010>

  <!-- r310 c010: Depreciation = 700,000 EUR -->
  <eba_PL:r310c010 contextRef="c1" unitRef="u1" decimals="0">700000</eba_PL:r310c010>

  <!-- r320 c010: Impairment or reversal of impairment on financial assets not measured at FVTPL = 1,000,000 EUR -->
  <eba_PL:r320c010 contextRef="c1" unitRef="u1" decimals="0">1000000</eba_PL:r320c010>

  <!-- r330 c010: Impairment or reversal of impairment on non-financial assets = 0 EUR -->
  <eba_PL:r330c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r330c010>

  <!-- r340 c010: Provisions or reversal of provisions = 0 EUR -->
  <eba_PL:r340c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r340c010>

  <!-- r350 c010: Negative goodwill recognised in profit or loss = 0 EUR -->
  <eba_PL:r350c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r350c010>

  <!-- r360 c010: Share of the profit or loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method = 0 EUR -->
  <eba_PL:r360c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r360c010>

  <!-- r370 c010: Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations = 0 EUR -->
  <eba_PL:r370c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r370c010>

  <!-- r380 c010: PROFIT OR LOSS BEFORE TAX FROM CONTINUING OPERATIONS = 3,000,000 EUR -->
  <!-- Calculation: 8.0M (NII) + 0.5M (div) + 3.0M (fees) + 0.8M + 0.4M - 0.2M + 0.0M + 0.0M + 0.0M + 0.5M - 0.3M - 9.0M - 0.7M - 1.0M = 3.0M -->
  <eba_PL:r380c010 contextRef="c1" unitRef="u1" decimals="0">3000000</eba_PL:r380c010>

  <!-- r390 c010: Tax expense or income related to profit or loss from continuing operations = 750,000 EUR -->
  <eba_PL:r390c010 contextRef="c1" unitRef="u1" decimals="0">750000</eba_PL:r390c010>

  <!-- r400 c010: PROFIT OR LOSS AFTER TAX FROM CONTINUING OPERATIONS = 2,250,000 EUR -->
  <eba_PL:r400c010 contextRef="c1" unitRef="u1" decimals="0">2250000</eba_PL:r400c010>

  <!-- r410 c010: Profit or loss after tax from discontinued operations = 0 EUR -->
  <eba_PL:r410c010 contextRef="c1" unitRef="u1" decimals="0">0</eba_PL:r410c010>

  <!-- r420 c010: PROFIT OR LOSS = 2,250,000 EUR -->
  <eba_PL:r420c010 contextRef="c1" unitRef="u1" decimals="0">2250000</eba_PL:r420c010>

  <!-- F 18.00 - Non-Performing and Forborne Exposures -->
  <!-- r010 c010: Gross carrying amount of non-performing exposures = 25,000,000 EUR -->
  <eba_NPL:r010c010 contextRef="c1" unitRef="u1" decimals="0">25000000</eba_NPL:r010c010>

  <!-- r010 c020: Accumulated impairment on non-performing exposures = 8,000,000 EUR -->
  <eba_NPL:r010c020 contextRef="c1" unitRef="u1" decimals="0">8000000</eba_NPL:r010c020>

  <!-- r010 c030: Collateral and financial guarantees received on non-performing exposures = 12,000,000 EUR -->
  <eba_NPL:r010c030 contextRef="c1" unitRef="u1" decimals="0">12000000</eba_NPL:r010c030>

  <!-- r010 c040: Provisions for off-balance-sheet exposures on non-performing exposures = 500,000 EUR -->
  <eba_NPL:r010c040 contextRef="c1" unitRef="u1" decimals="0">500000</eba_NPL:r010c040>

  <!-- r010 c060: NPL ratio = 5% (0.05) = 25M NPL / 500M total exposures -->
  <eba_NPL:r010c060 contextRef="c1" unitRef="u2" decimals="4">0.0500</eba_NPL:r010c060>

  <!-- r020 c010: Performing exposures (Stage 1) gross carrying amount = 400,000,000 EUR -->
  <eba_NPL:r020c010 contextRef="c1" unitRef="u1" decimals="0">400000000</eba_NPL:r020c010>

  <!-- r020 c020: Accumulated impairment on performing exposures (Stage 1) = 2,000,000 EUR -->
  <eba_NPL:r020c020 contextRef="c1" unitRef="u1" decimals="0">2000000</eba_NPL:r020c020>

  <!-- r030 c010: Underperforming exposures (Stage 2) gross carrying amount = 75,000,000 EUR -->
  <eba_NPL:r030c010 contextRef="c1" unitRef="u1" decimals="0">75000000</eba_NPL:r030c010>

  <!-- r030 c020: Accumulated impairment on underperforming exposures (Stage 2) = 4,000,000 EUR -->
  <eba_NPL:r030c020 contextRef="c1" unitRef="u1" decimals="0">4000000</eba_NPL:r030c020>

  <!-- r040 c010: Non-performing exposures (Stage 3) gross carrying amount = 25,000,000 EUR -->
  <eba_NPL:r040c010 contextRef="c1" unitRef="u1" decimals="0">25000000</eba_NPL:r040c010>

  <!-- r040 c020: Accumulated impairment on non-performing exposures (Stage 3) = 8,000,000 EUR -->
  <eba_NPL:r040c020 contextRef="c1" unitRef="u1" decimals="0">8000000</eba_NPL:r040c020>

  <!-- r050 c010: Forborne exposures gross carrying amount = 10,000,000 EUR -->
  <eba_NPL:r050c010 contextRef="c1" unitRef="u1" decimals="0">10000000</eba_NPL:r050c010>

  <!-- r050 c020: Accumulated impairment on forborne exposures = 2,500,000 EUR -->
  <eba_NPL:r050c020 contextRef="c1" unitRef="u1" decimals="0">2500000</eba_NPL:r050c020>

  <!-- r060 c010: Total exposures gross carrying amount = 500,000,000 EUR (Stage 1 + Stage 2 + Stage 3) -->
  <eba_NPL:r060c010 contextRef="c1" unitRef="u1" decimals="0">500000000</eba_NPL:r060c010>

  <!-- r060 c020: Total accumulated impairment = 14,000,000 EUR (Stage 1 + Stage 2 + Stage 3) -->
  <eba_NPL:r060c020 contextRef="c1" unitRef="u1" decimals="0">14000000</eba_NPL:r060c020>

  <!-- r070 c010: Coverage ratio for non-performing exposures = 32% (8M / 25M) -->
  <eba_NPL:r070c010 contextRef="c1" unitRef="u2" decimals="4">0.3200</eba_NPL:r070c010>

</xbrli:xbrl>
