<?xml version="1.0" encoding="utf-8"?>
<?taxonomy-generator id="PomdocPro" version="2021.1.1.1" date="2025-04-22 09:42:18"?>
<linkbase 
  xmlns="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
  xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"
>
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://xbrl.org/int/dim/arcrole/all"
    xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"
    xlink:type="simple"
  />
  <arcroleRef
    arcroleURI="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower"
    xlink:href="http://www.xbrl.org/lrr/arcrole/esma-arcrole-2018-11-21.xsd#wider-narrower"
    xlink:type="simple"
  />
  <roleRef
    roleURI="http://boiron.com/role/IncomeStatement"
    xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#IncomeStatement"
    xlink:type="simple"
  />
  <roleRef
    roleURI="http://boiron.com/role/StatementOfComprehensiveIncome"
    xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#StatementOfComprehensiveIncome"
    xlink:type="simple"
  />
  <roleRef
    roleURI="http://boiron.com/role/StatementOfFinancialPosition"
    xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#StatementOfFinancialPosition"
    xlink:type="simple"
  />
  <roleRef
    roleURI="http://boiron.com/role/CashFlowStatement"
    xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#CashFlowStatement"
    xlink:type="simple"
  />
  <roleRef
    roleURI="http://boiron.com/role/Changesinequity"
    xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#Changesinequity"
    xlink:type="simple"
  />
  <roleRef
    roleURI="https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999"
    xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_role-999999"
    xlink:type="simple"
  />
  <roleRef
    roleURI="http://boiron.com/role/Anchoring"
    xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#Anchoring"
    xlink:type="simple"
  />
  <definitionLink xlink:role="http://boiron.com/role/IncomeStatement" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="IncomeStatementAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RevenueFromContractsWithCustomers" xlink:title="Definition: IncomeStatementAbstract to RevenueFromContractsWithCustomers" xlink:from="IncomeStatementAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherIncome" xlink:title="Definition: IncomeStatementAbstract to OtherIncome" xlink:from="IncomeStatementAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CostOfSales" xlink:title="Definition: IncomeStatementAbstract to CostOfSales" xlink:from="IncomeStatementAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="DistributionCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DistributionCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="DistributionCosts" xlink:title="Definition: IncomeStatementAbstract to DistributionCosts" xlink:from="IncomeStatementAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="SalesAndMarketingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SalesAndMarketingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="SalesAndMarketingExpense" xlink:title="Definition: IncomeStatementAbstract to SalesAndMarketingExpense" xlink:from="IncomeStatementAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ResearchAndDevelopmentExpense" xlink:title="Definition: IncomeStatementAbstract to ResearchAndDevelopmentExpense" xlink:from="IncomeStatementAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="RegulatoryAffairsExpense" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RegulatoryAffairsExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RegulatoryAffairsExpense" xlink:title="Definition: IncomeStatementAbstract to RegulatoryAffairsExpense" xlink:from="IncomeStatementAbstract" order="8.0"/>
    <loc xlink:type="locator" xlink:label="AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdministrativeExpense" xlink:title="Definition: IncomeStatementAbstract to AdministrativeExpense" xlink:from="IncomeStatementAbstract" order="9.0"/>
    <loc xlink:type="locator" xlink:label="MiscellaneousOtherOperatingIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MiscellaneousOtherOperatingIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="MiscellaneousOtherOperatingIncome" xlink:title="Definition: IncomeStatementAbstract to MiscellaneousOtherOperatingIncome" xlink:from="IncomeStatementAbstract" order="10.0"/>
    <loc xlink:type="locator" xlink:label="OtherExpenseByFunction" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherExpenseByFunction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherExpenseByFunction" xlink:title="Definition: IncomeStatementAbstract to OtherExpenseByFunction" xlink:from="IncomeStatementAbstract" order="11.0"/>
    <loc xlink:type="locator" xlink:label="ProfitLossFromOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProfitLossFromOperatingActivities" xlink:title="Definition: IncomeStatementAbstract to ProfitLossFromOperatingActivities" xlink:from="IncomeStatementAbstract" order="12.0"/>
    <loc xlink:type="locator" xlink:label="InterestIncomeOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestIncomeOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="InterestIncomeOnCashAndCashEquivalents" xlink:title="Definition: IncomeStatementAbstract to InterestIncomeOnCashAndCashEquivalents" xlink:from="IncomeStatementAbstract" order="13.0"/>
    <loc xlink:type="locator" xlink:label="CostOfNetDebt" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_CostOfNetDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CostOfNetDebt" xlink:title="Definition: IncomeStatementAbstract to CostOfNetDebt" xlink:from="IncomeStatementAbstract" order="14.0"/>
    <loc xlink:type="locator" xlink:label="OtherFinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherFinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherFinanceIncomeCost" xlink:title="Definition: IncomeStatementAbstract to OtherFinanceIncomeCost" xlink:from="IncomeStatementAbstract" order="15.0"/>
    <loc xlink:type="locator" xlink:label="ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:title="Definition: IncomeStatementAbstract to ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:from="IncomeStatementAbstract" order="16.0"/>
    <loc xlink:type="locator" xlink:label="ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProfitLossBeforeTax" xlink:title="Definition: IncomeStatementAbstract to ProfitLossBeforeTax" xlink:from="IncomeStatementAbstract" order="17.0"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncomeTaxExpenseContinuingOperations" xlink:title="Definition: IncomeStatementAbstract to IncomeTaxExpenseContinuingOperations" xlink:from="IncomeStatementAbstract" order="18.0"/>
    <loc xlink:type="locator" xlink:label="ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProfitLoss" xlink:title="Definition: IncomeStatementAbstract to ProfitLoss" xlink:from="IncomeStatementAbstract" order="19.0"/>
    <loc xlink:type="locator" xlink:label="ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProfitLossAttributableToNoncontrollingInterests" xlink:title="Definition: IncomeStatementAbstract to ProfitLossAttributableToNoncontrollingInterests" xlink:from="IncomeStatementAbstract" order="20.0"/>
    <loc xlink:type="locator" xlink:label="ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProfitLossAttributableToOwnersOfParent" xlink:title="Definition: IncomeStatementAbstract to ProfitLossAttributableToOwnersOfParent" xlink:from="IncomeStatementAbstract" order="21.0"/>
    <loc xlink:type="locator" xlink:label="BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="BasicEarningsLossPerShare" xlink:title="Definition: IncomeStatementAbstract to BasicEarningsLossPerShare" xlink:from="IncomeStatementAbstract" order="22.0"/>
    <loc xlink:type="locator" xlink:label="DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="DilutedEarningsLossPerShare" xlink:title="Definition: IncomeStatementAbstract to DilutedEarningsLossPerShare" xlink:from="IncomeStatementAbstract" order="23.0"/>
  </definitionLink>
  <definitionLink xlink:role="http://boiron.com/role/StatementOfComprehensiveIncome" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="StatementOfComprehensiveIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfComprehensiveIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProfitLoss" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to ProfitLoss" xlink:from="StatementOfComprehensiveIncomeAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:from="StatementOfComprehensiveIncomeAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:from="StatementOfComprehensiveIncomeAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:from="StatementOfComprehensiveIncomeAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:from="StatementOfComprehensiveIncomeAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:from="StatementOfComprehensiveIncomeAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherComprehensiveIncome" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to OtherComprehensiveIncome" xlink:from="StatementOfComprehensiveIncomeAbstract" order="8.0"/>
    <loc xlink:type="locator" xlink:label="ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ComprehensiveIncome" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to ComprehensiveIncome" xlink:from="StatementOfComprehensiveIncomeAbstract" order="9.0"/>
    <loc xlink:type="locator" xlink:label="ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:from="StatementOfComprehensiveIncomeAbstract" order="10.0"/>
    <loc xlink:type="locator" xlink:label="ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ComprehensiveIncomeAttributableToOwnersOfParent" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to ComprehensiveIncomeAttributableToOwnersOfParent" xlink:from="StatementOfComprehensiveIncomeAbstract" order="11.0"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:title="Definition: StatementOfComprehensiveIncomeAbstract to OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:from="StatementOfComprehensiveIncomeAbstract" order="12.0"/>
  </definitionLink>
  <definitionLink xlink:role="http://boiron.com/role/StatementOfFinancialPosition" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="AssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AssetsAbstract" xlink:title="Definition: StatementOfFinancialPositionAbstract to AssetsAbstract" xlink:from="StatementOfFinancialPositionAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentAssetsAbstract" xlink:title="Definition: AssetsAbstract to NoncurrentAssetsAbstract" xlink:from="AssetsAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentAssets" xlink:title="Definition: NoncurrentAssetsAbstract to NoncurrentAssets" xlink:from="NoncurrentAssetsAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="Goodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Goodwill" xlink:title="Definition: NoncurrentAssetsAbstract to Goodwill" xlink:from="NoncurrentAssetsAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IntangibleAssetsOtherThanGoodwill" xlink:title="Definition: NoncurrentAssetsAbstract to IntangibleAssetsOtherThanGoodwill" xlink:from="NoncurrentAssetsAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="PropertyPlantAndEquipment" xlink:title="Definition: NoncurrentAssetsAbstract to PropertyPlantAndEquipment" xlink:from="NoncurrentAssetsAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="RightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RightofuseAssets" xlink:title="Definition: NoncurrentAssetsAbstract to RightofuseAssets" xlink:from="NoncurrentAssetsAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentFinancialAssets" xlink:title="Definition: NoncurrentAssetsAbstract to NoncurrentFinancialAssets" xlink:from="NoncurrentAssetsAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="OtherNoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherNoncurrentAssets" xlink:title="Definition: NoncurrentAssetsAbstract to OtherNoncurrentAssets" xlink:from="NoncurrentAssetsAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="DeferredTaxAssets" xlink:title="Definition: NoncurrentAssetsAbstract to DeferredTaxAssets" xlink:from="NoncurrentAssetsAbstract" order="8.0"/>
    <loc xlink:type="locator" xlink:label="CurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentAssetsAbstract" xlink:title="Definition: AssetsAbstract to CurrentAssetsAbstract" xlink:from="AssetsAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentAssets" xlink:title="Definition: CurrentAssetsAbstract to CurrentAssets" xlink:from="CurrentAssetsAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:title="Definition: CurrentAssetsAbstract to NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:from="CurrentAssetsAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Inventories" xlink:title="Definition: CurrentAssetsAbstract to Inventories" xlink:from="CurrentAssetsAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="TradeAndOtherCurrentReceivables" xlink:title="Definition: CurrentAssetsAbstract to TradeAndOtherCurrentReceivables" xlink:from="CurrentAssetsAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="CurrentTaxAssetsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentTaxAssetsCurrent" xlink:title="Definition: CurrentAssetsAbstract to CurrentTaxAssetsCurrent" xlink:from="CurrentAssetsAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="OtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherCurrentAssets" xlink:title="Definition: CurrentAssetsAbstract to OtherCurrentAssets" xlink:from="CurrentAssetsAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashAndCashEquivalents" xlink:title="Definition: CurrentAssetsAbstract to CashAndCashEquivalents" xlink:from="CurrentAssetsAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Assets" xlink:title="Definition: AssetsAbstract to Assets" xlink:from="AssetsAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="EquityAndLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="EquityAndLiabilitiesAbstract" xlink:title="Definition: StatementOfFinancialPositionAbstract to EquityAndLiabilitiesAbstract" xlink:from="StatementOfFinancialPositionAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="EquityAbstract" xlink:title="Definition: EquityAndLiabilitiesAbstract to EquityAbstract" xlink:from="EquityAndLiabilitiesAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="EquityAttributableToOwnersOfParent" xlink:title="Definition: EquityAbstract to EquityAttributableToOwnersOfParent" xlink:from="EquityAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IssuedCapital" xlink:title="Definition: EquityAbstract to IssuedCapital" xlink:from="EquityAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="SharePremium" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharePremium"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="SharePremium" xlink:title="Definition: EquityAbstract to SharePremium" xlink:from="EquityAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:title="Definition: EquityAbstract to RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:from="EquityAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncontrollingInterests" xlink:title="Definition: EquityAbstract to NoncontrollingInterests" xlink:from="EquityAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="Equity" xlink:title="Definition: EquityAbstract to Equity" xlink:from="EquityAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="LiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="LiabilitiesAbstract" xlink:title="Definition: EquityAndLiabilitiesAbstract to LiabilitiesAbstract" xlink:from="EquityAndLiabilitiesAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentLiabilitiesAbstract" xlink:title="Definition: LiabilitiesAbstract to NoncurrentLiabilitiesAbstract" xlink:from="LiabilitiesAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentLiabilities" xlink:title="Definition: NoncurrentLiabilitiesAbstract to NoncurrentLiabilities" xlink:from="NoncurrentLiabilitiesAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="LongtermBorrowings" xlink:title="Definition: NoncurrentLiabilitiesAbstract to LongtermBorrowings" xlink:from="NoncurrentLiabilitiesAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentLeaseLiabilities" xlink:title="Definition: NoncurrentLiabilitiesAbstract to NoncurrentLeaseLiabilities" xlink:from="NoncurrentLiabilitiesAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncurrentProvisionsForEmployeeBenefits" xlink:title="Definition: NoncurrentLiabilitiesAbstract to NoncurrentProvisionsForEmployeeBenefits" xlink:from="NoncurrentLiabilitiesAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="OtherLongtermProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherLongtermProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherLongtermProvisions" xlink:title="Definition: NoncurrentLiabilitiesAbstract to OtherLongtermProvisions" xlink:from="NoncurrentLiabilitiesAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="OtherNoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherNoncurrentLiabilities" xlink:title="Definition: NoncurrentLiabilitiesAbstract to OtherNoncurrentLiabilities" xlink:from="NoncurrentLiabilitiesAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="DeferredTaxLiabilities" xlink:title="Definition: NoncurrentLiabilitiesAbstract to DeferredTaxLiabilities" xlink:from="NoncurrentLiabilitiesAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentLiabilitiesAbstract" xlink:title="Definition: LiabilitiesAbstract to CurrentLiabilitiesAbstract" xlink:from="LiabilitiesAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentLiabilities" xlink:title="Definition: CurrentLiabilitiesAbstract to CurrentLiabilities" xlink:from="CurrentLiabilitiesAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ShorttermBorrowings" xlink:title="Definition: CurrentLiabilitiesAbstract to ShorttermBorrowings" xlink:from="CurrentLiabilitiesAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentLeaseLiabilities" xlink:title="Definition: CurrentLiabilitiesAbstract to CurrentLeaseLiabilities" xlink:from="CurrentLiabilitiesAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="CurrentProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentProvisions" xlink:title="Definition: CurrentLiabilitiesAbstract to CurrentProvisions" xlink:from="CurrentLiabilitiesAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:title="Definition: CurrentLiabilitiesAbstract to TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:from="CurrentLiabilitiesAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="CurrentTaxLiabilitiesCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CurrentTaxLiabilitiesCurrent" xlink:title="Definition: CurrentLiabilitiesAbstract to CurrentTaxLiabilitiesCurrent" xlink:from="CurrentLiabilitiesAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="OtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherCurrentLiabilities" xlink:title="Definition: CurrentLiabilitiesAbstract to OtherCurrentLiabilities" xlink:from="CurrentLiabilitiesAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="EquityAndLiabilities" xlink:title="Definition: EquityAndLiabilitiesAbstract to EquityAndLiabilities" xlink:from="EquityAndLiabilitiesAbstract" order="3.0"/>
  </definitionLink>
  <definitionLink xlink:role="http://boiron.com/role/CashFlowStatement" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:title="Definition: StatementOfCashFlowsAbstract to CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:from="StatementOfCashFlowsAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromUsedInOperatingActivities" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to CashFlowsFromUsedInOperatingActivities" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProfitLossAttributableToOwnersOfParent" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to ProfitLossAttributableToOwnersOfParent" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationRightOfUseAssets" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDepreciationRightOfUseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDepreciationRightOfUseAssets" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForDepreciationRightOfUseAssets" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="OtherAdjustmentsToReconcileProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherAdjustmentsToReconcileProfitLoss" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to OtherAdjustmentsToReconcileProfitLoss" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForFinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForFinanceIncomeCost" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForFinanceIncomeCost" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="8.0"/>
    <loc xlink:type="locator" xlink:label="IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="9.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInWorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncreaseDecreaseInWorkingCapital" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to IncreaseDecreaseInWorkingCapital" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="10.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDecreaseIncreaseInInventories" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForDecreaseIncreaseInInventories" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="11.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="12.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="13.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:title="Definition: CashFlowsFromUsedInOperatingActivitiesAbstract to AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:from="CashFlowsFromUsedInOperatingActivitiesAbstract" order="14.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:title="Definition: StatementOfCashFlowsAbstract to CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:from="StatementOfCashFlowsAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromUsedInInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to CashFlowsFromUsedInInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="8.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:title="Definition: CashFlowsFromUsedInInvestingActivitiesAbstract to CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:from="CashFlowsFromUsedInInvestingActivitiesAbstract" order="9.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:title="Definition: StatementOfCashFlowsAbstract to CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:from="StatementOfCashFlowsAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashFlowsFromUsedInFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to CashFlowsFromUsedInFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="3.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="4.0"/>
    <loc xlink:type="locator" xlink:label="PaymentsToAcquireOrRedeemEntitysShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="PaymentsToAcquireOrRedeemEntitysShares" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to PaymentsToAcquireOrRedeemEntitysShares" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="5.0"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromSaleOrIssueOfTreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProceedsFromSaleOrIssueOfTreasuryShares" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to ProceedsFromSaleOrIssueOfTreasuryShares" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="6.0"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="7.0"/>
    <loc xlink:type="locator" xlink:label="RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="8.0"/>
    <loc xlink:type="locator" xlink:label="InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="InterestPaidClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to InterestPaidClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="9.0"/>
    <loc xlink:type="locator" xlink:label="PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="10.0"/>
    <loc xlink:type="locator" xlink:label="InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="11.0"/>
    <loc xlink:type="locator" xlink:label="FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_FinanceIncomeReceivedClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivitiesAbstract to FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivitiesAbstract" order="12.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"/>
    <loc xlink:type="locator" xlink:label="EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <loc xlink:type="locator" xlink:label="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:title="Definition: StatementOfCashFlowsAbstract to CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:from="StatementOfCashFlowsAbstract" order="7.0"/>
  </definitionLink>
  <definitionLink xlink:role="http://boiron.com/role/Changesinequity" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="StatementOfChangesInEquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <definitionArc xbrldt:closed="true" xlink:type="arc" xbrldt:contextElement="scenario" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:to="ifrs-full_StatementOfChangesInEquityTable" xlink:from="StatementOfChangesInEquityAbstract" order="1.0"/>
    <loc xlink:type="locator" xlink:label="SeparateMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SeparateMember"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember"/>
    <loc xlink:type="locator" xlink:label="ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:to="ComponentsOfEquityAxis" xlink:title="Definition: ifrs-full_StatementOfChangesInEquityTable to ComponentsOfEquityAxis" xlink:from="ifrs-full_StatementOfChangesInEquityTable" order="3.0"/>
    <loc xlink:type="locator" xlink:label="EquityMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:to="EquityMember" xlink:title="Definition: ComponentsOfEquityAxis to EquityMember" xlink:from="ComponentsOfEquityAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="EquityAttributableToOwnersOfParentMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="EquityAttributableToOwnersOfParentMember" xlink:title="Definition: EquityMember to EquityAttributableToOwnersOfParentMember" xlink:from="EquityMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IssuedCapitalMember" xlink:title="Definition: EquityAttributableToOwnersOfParentMember to IssuedCapitalMember" xlink:from="EquityAttributableToOwnersOfParentMember" order="1.0"/>
    <loc xlink:type="locator" xlink:label="SharePremiumMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharePremiumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="SharePremiumMember" xlink:title="Definition: EquityAttributableToOwnersOfParentMember to SharePremiumMember" xlink:from="EquityAttributableToOwnersOfParentMember" order="2.0"/>
    <loc xlink:type="locator" xlink:label="TreasurySharesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TreasurySharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="TreasurySharesMember" xlink:title="Definition: EquityAttributableToOwnersOfParentMember to TreasurySharesMember" xlink:from="EquityAttributableToOwnersOfParentMember" order="3.0"/>
    <loc xlink:type="locator" xlink:label="RetainedEarningsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RetainedEarningsMember" xlink:title="Definition: EquityAttributableToOwnersOfParentMember to RetainedEarningsMember" xlink:from="EquityAttributableToOwnersOfParentMember" order="4.0"/>
    <loc xlink:type="locator" xlink:label="ReserveOfRemeasurementsOfDefinedBenefitPlansMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfRemeasurementsOfDefinedBenefitPlansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ReserveOfRemeasurementsOfDefinedBenefitPlansMember" xlink:title="Definition: EquityAttributableToOwnersOfParentMember to ReserveOfRemeasurementsOfDefinedBenefitPlansMember" xlink:from="EquityAttributableToOwnersOfParentMember" order="5.0"/>
    <loc xlink:type="locator" xlink:label="ReserveOfExchangeDifferencesOnTranslationMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ReserveOfExchangeDifferencesOnTranslationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ReserveOfExchangeDifferencesOnTranslationMember" xlink:title="Definition: EquityAttributableToOwnersOfParentMember to ReserveOfExchangeDifferencesOnTranslationMember" xlink:from="EquityAttributableToOwnersOfParentMember" order="6.0"/>
    <loc xlink:type="locator" xlink:label="NoncontrollingInterestsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterestsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="NoncontrollingInterestsMember" xlink:title="Definition: EquityMember to NoncontrollingInterestsMember" xlink:from="EquityMember" order="2.0"/>
    <loc xlink:type="locator" xlink:label="StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="StatementOfChangesInEquityLineItems" xlink:title="Definition: StatementOfChangesInEquityAbstract to StatementOfChangesInEquityLineItems" xlink:from="StatementOfChangesInEquityAbstract" order="2.0"/>
    <loc xlink:type="locator" xlink:label="NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome"/>
    <loc xlink:type="locator" xlink:label="Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseThroughTransactionsWithOwners" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners"/>
    <loc xlink:type="locator" xlink:label="ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <loc xlink:type="locator" xlink:label="DividendsPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaid"/>
    <loc xlink:type="locator" xlink:label="ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <loc xlink:type="locator" xlink:label="CancellationOfTreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CancellationOfTreasuryShares"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransfersAndOtherChanges" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTransfersAndOtherChanges"/>
    <loc xlink:type="locator" xlink:label="RetainedEarningsAndOtherReserves" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RetainedEarningsAndOtherReserves"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RetainedEarningsAndOtherReserves" xlink:title="Definition: StatementOfChangesInEquityLineItems to RetainedEarningsAndOtherReserves" xlink:from="StatementOfChangesInEquityLineItems" order="16.0"/>
    <loc xlink:type="locator" xlink:label="StatutoryReserve" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatutoryReserve"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="StatutoryReserve" xlink:title="Definition: StatementOfChangesInEquityLineItems to StatutoryReserve" xlink:from="StatementOfChangesInEquityLineItems" order="17.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Equity" xlink:from="StatementOfChangesInEquityAbstract" order="18.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseThroughTreasuryShareTransactions" xlink:from="StatementOfChangesInEquityAbstract" order="19.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CancellationOfTreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CancellationOfTreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CancellationOfTreasuryShares" xlink:from="StatementOfChangesInEquityAbstract" order="20.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DividendsPaid" xlink:from="StatementOfChangesInEquityAbstract" order="21.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseThroughTransactionsWithOwners" xlink:from="StatementOfChangesInEquityAbstract" order="22.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLoss" xlink:from="StatementOfChangesInEquityAbstract" order="23.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncome" xlink:from="StatementOfChangesInEquityAbstract" order="24.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ComprehensiveIncome" xlink:from="StatementOfChangesInEquityAbstract" order="25.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConsolidatedAndSeparateFinancialStatementsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ConsolidatedAndSeparateFinancialStatementsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:to="ifrs-full_ConsolidatedAndSeparateFinancialStatementsAxis" xlink:from="ifrs-full_StatementOfChangesInEquityTable" order="28.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ConsolidatedMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ConsolidatedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:to="ifrs-full_ConsolidatedMember" xlink:from="ifrs-full_ConsolidatedAndSeparateFinancialStatementsAxis" order="29.0"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="SeparateMember" xlink:from="ifrs-full_ConsolidatedMember" order="30.0"/>
  </definitionLink>
  <definitionLink xlink:role="https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="esef_cor_LineItemsNotDimensionallyQualified" xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_cor_LineItemsNotDimensionallyQualified"/>
    <loc xlink:type="locator" xlink:label="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" xlink:href="https://www.esma.europa.eu/taxonomy/2022-03-24/esef_cor.xsd#esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder"/>
    <definitionArc xbrldt:closed="true" xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="scenario" xlink:to="esef_cor_LineItemsNotDimensionallyQualified" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PrincipalPlaceOfBusiness" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PrincipalPlaceOfBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PrincipalPlaceOfBusiness" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="7.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="11.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="12.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CostOfSales" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="13.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DistributionCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DistributionCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DistributionCosts" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="14.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SalesAndMarketingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SalesAndMarketingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_SalesAndMarketingExpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="15.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ResearchAndDevelopmentExpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="16.0"/>
    <loc xlink:type="locator" xlink:label="RegulatoryAffairsExpense" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RegulatoryAffairsExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RegulatoryAffairsExpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="17.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdministrativeExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdministrativeExpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="18.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MiscellaneousOtherOperatingIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_MiscellaneousOtherOperatingIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_MiscellaneousOtherOperatingIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="19.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByFunction" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherExpenseByFunction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherExpenseByFunction" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="20.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="21.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestIncomeOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestIncomeOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_InterestIncomeOnCashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="22.0"/>
    <loc xlink:type="locator" xlink:label="CostOfNetDebt" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_CostOfNetDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="CostOfNetDebt" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="23.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherFinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherFinanceIncomeCost" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="24.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="25.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossBeforeTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="26.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="27.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="28.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="29.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_BasicEarningsLossPerShare" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="30.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DilutedEarningsLossPerShare" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="31.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="32.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="33.0"/>
    <loc xlink:type="locator" xlink:label="OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="34.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="35.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="36.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="37.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="38.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="39.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="40.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="41.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="44.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Goodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Goodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Goodwill" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="45.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="46.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PropertyPlantAndEquipment" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="47.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RightofuseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RightofuseAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="48.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentFinancialAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentFinancialAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentFinancialAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="49.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherNoncurrentAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="50.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DeferredTaxAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="51.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="52.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="53.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Inventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Inventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Inventories" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="54.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="55.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="56.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherCurrentAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="57.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="58.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_Assets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="59.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="60.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IssuedCapital" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="61.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SharePremium" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_SharePremium"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_SharePremium" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="62.0"/>
    <loc xlink:type="locator" xlink:label="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="63.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncontrollingInterests" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncontrollingInterests"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncontrollingInterests" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="64.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="65.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_LongtermBorrowings" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="66.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentLeaseLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="67.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="68.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherLongtermProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherLongtermProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherLongtermProvisions" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="69.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherNoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherNoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherNoncurrentLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="70.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DeferredTaxLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DeferredTaxLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="71.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="72.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ShorttermBorrowings" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="73.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentLeaseLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="74.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisions" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentProvisions" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="75.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="76.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="77.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherCurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherCurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherCurrentLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="78.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAndLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAndLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_EquityAndLiabilities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="79.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="80.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationRightOfUseAssets" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDepreciationRightOfUseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDepreciationRightOfUseAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="81.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="82.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherAdjustmentsToReconcileProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_OtherAdjustmentsToReconcileProfitLoss" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="83.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="84.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="85.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="86.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="87.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInWorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseInWorkingCapital" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="88.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="89.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="90.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="91.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="92.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="93.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="94.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="95.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="96.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="97.0"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="98.0"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="99.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="100.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="101.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="102.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="103.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="104.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="105.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="106.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProceedsFromSaleOrIssueOfTreasuryShares" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="107.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="108.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="109.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="110.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="111.0"/>
    <loc xlink:type="locator" xlink:label="InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="112.0"/>
    <loc xlink:type="locator" xlink:label="FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_FinanceIncomeReceivedClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="113.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="114.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="115.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="116.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DividendsRecognisedAsDistributionsToOwnersPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DividendsRecognisedAsDistributionsToOwnersPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DividendsRecognisedAsDistributionsToOwnersPerShare" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="117.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="119.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="120.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="121.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="122.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="123.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="124.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="125.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="126.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="127.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="128.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="129.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="130.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="131.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfNotesAndOtherExplanatoryInformationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="132.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="133.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="134.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="135.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDeferredTaxesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDeferredTaxesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="136.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfProvisionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="137.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="138.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCompositionOfGroupExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCompositionOfGroupExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCompositionOfGroupExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="139.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="140.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAuditorsRemunerationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="141.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="142.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="143.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfImpairmentOfAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="144.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="145.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="146.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="147.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="148.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="149.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="150.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBusinessCombinationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBusinessCombinationsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="151.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfLeasesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfLeasesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="152.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="153.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="154.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfLoansAndAdvancesToBanksExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfLoansAndAdvancesToBanksExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfLoansAndAdvancesToBanksExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="155.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCreditRiskExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="156.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="157.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="158.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="159.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="160.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="161.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="162.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherNoncurrentAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="163.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="164.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="165.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfLiquidityRiskExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfLiquidityRiskExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="166.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInterestsInOtherEntitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="167.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepositsFromBanksExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDepositsFromBanksExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDepositsFromBanksExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="168.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfMarketRiskExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfMarketRiskExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="169.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="170.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCashFlowStatementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCashFlowStatementExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="171.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="172.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherCurrentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherCurrentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherCurrentLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="173.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="174.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="175.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherCurrentAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherCurrentAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherCurrentAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="176.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherNoncurrentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherNoncurrentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherNoncurrentLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="177.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="178.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="179.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="180.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfConsolidationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBasisOfConsolidationExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="181.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="182.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfIFRSCompliance" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfIFRSCompliance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_StatementOfIFRSCompliance" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="183.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInventoriesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInventoriesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="184.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="185.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="186.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="187.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="188.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="189.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="190.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="191.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="192.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSubsidiariesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="193.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="194.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="195.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTreasurySharesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfTreasurySharesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="196.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="197.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfContingentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="198.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="199.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="200.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="201.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="202.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTreasurySharesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTreasurySharesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTreasurySharesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="203.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForCashFlowsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="204.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="205.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="206.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDividendsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfDividendsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="207.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="208.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="209.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="210.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="211.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="212.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="213.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="214.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="215.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="216.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="217.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="218.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="219.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="220.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRevenueExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRevenueExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfRevenueExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="221.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="222.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="223.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="224.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="225.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="226.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingCostsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfBorrowingCostsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfBorrowingCostsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="227.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="228.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfReclassificationOfFinancialInstrumentsExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="229.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfInterestIncomeExpenseExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="230.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="231.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NumberOfSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NumberOfSharesOutstanding" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="232.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="233.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="234.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="235.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="236.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="237.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AddressOfRegisteredOfficeOfEntity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_AddressOfRegisteredOfficeOfEntity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="238.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="239.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporation" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CountryOfIncorporation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_CountryOfIncorporation" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="240.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="241.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LegalFormOfEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LegalFormOfEntity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_LegalFormOfEntity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="242.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DomicileOfEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DomicileOfEntity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_DomicileOfEntity" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="243.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RestructuringProvision" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RestructuringProvision"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:to="ifrs-full_RestructuringProvision" xlink:from="esef_cor_LineItemsNotDimensionallyQualifiedPlaceholder" order="244.0"/>
  </definitionLink>
  <definitionLink xlink:role="http://boiron.com/role/Anchoring" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="OtherExpenseByFunction" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherExpenseByFunction"/>
    <loc xlink:type="locator" xlink:label="RegulatoryAffairsExpense" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RegulatoryAffairsExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="RegulatoryAffairsExpense" xlink:title="Definition: OtherExpenseByFunction to RegulatoryAffairsExpense" xlink:from="OtherExpenseByFunction" order="1.0"/>
    <loc xlink:type="locator" xlink:label="FinanceIncomeCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_FinanceIncomeCost"/>
    <loc xlink:type="locator" xlink:label="CostOfNetDebt" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_CostOfNetDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="CostOfNetDebt" xlink:title="Definition: FinanceIncomeCost to CostOfNetDebt" xlink:from="FinanceIncomeCost" order="1.0"/>
    <loc xlink:type="locator" xlink:label="OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <loc xlink:type="locator" xlink:label="OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Definition: OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax to OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:from="OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="1.0"/>
    <loc xlink:type="locator" xlink:label="EquityAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_EquityAttributableToOwnersOfParent"/>
    <loc xlink:type="locator" xlink:label="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:title="Definition: EquityAttributableToOwnersOfParent to RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" xlink:from="EquityAttributableToOwnersOfParent" order="1.0"/>
    <loc xlink:type="locator" xlink:label="TreasuryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TreasuryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="TreasuryShares" xlink:title="Definition: RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome to TreasuryShares" xlink:from="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AccumulatedOtherComprehensiveIncome" xlink:title="Definition: RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome to AccumulatedOtherComprehensiveIncome" xlink:from="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" order="2.0"/>
    <loc xlink:type="locator" xlink:label="RetainedEarningsAndOtherReserves" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_RetainedEarningsAndOtherReserves"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="RetainedEarningsAndOtherReserves" xlink:title="Definition: EquityAttributableToOwnersOfParent to RetainedEarningsAndOtherReserves" xlink:from="EquityAttributableToOwnersOfParent" order="2.0"/>
    <loc xlink:type="locator" xlink:label="RetainedEarnings" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_RetainedEarnings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="RetainedEarnings" xlink:title="Definition: RetainedEarningsAndOtherReserves to RetainedEarnings" xlink:from="RetainedEarningsAndOtherReserves" order="1.0"/>
    <loc xlink:type="locator" xlink:label="OtherReserves" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherReserves"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="OtherReserves" xlink:title="Definition: RetainedEarningsAndOtherReserves to OtherReserves" xlink:from="RetainedEarningsAndOtherReserves" order="2.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationExpense"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationRightOfUseAssets" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDepreciationRightOfUseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForDepreciationRightOfUseAssets" xlink:title="Definition: AdjustmentsForDepreciationExpense to AdjustmentsForDepreciationRightOfUseAssets" xlink:from="AdjustmentsForDepreciationExpense" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:title="Definition: AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss to AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOtherThanRightOfUseAssets" xlink:from="AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForReconcileProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForReconcileProfitLoss"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:title="Definition: AdjustmentsForReconcileProfitLoss to AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" xlink:from="AdjustmentsForReconcileProfitLoss" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncomeTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForIncomeTaxExpense" xlink:title="Definition: AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense to AdjustmentsForIncomeTaxExpense" xlink:from="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDeferredTaxExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDeferredTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForDeferredTaxExpense" xlink:title="Definition: AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense to AdjustmentsForDeferredTaxExpense" xlink:from="AdjustmentsForIncomeTaxExpenseAndAdjustmentsForDeferredTaxExpense" order="2.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInWorkingCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInWorkingCapital"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:title="Definition: IncreaseDecreaseInWorkingCapital to AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:from="IncreaseDecreaseInWorkingCapital" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:title="Definition: AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables to AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" xlink:from="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" order="1.0"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:title="Definition: AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables to AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" xlink:from="AdjustmentsForDecreaseIncreaseInOtherOperatingReceivablesAndAdjustmentsForIncreaseDecreaseInOtherOperatingPayables" order="2.0"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:title="Definition: PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod to PurchaseOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:from="PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" order="1.0"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:title="Definition: ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod to ProceedsFromSalesOfNonCurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities" xlink:from="ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod" order="1.0"/>
    <loc xlink:type="locator" xlink:label="CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivities to IncreaseDecreaseInIssuedCapitalSharePremiumAndOtherReservesClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivities" order="1.0"/>
    <loc xlink:type="locator" xlink:label="FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_FinanceIncomeReceivedClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:title="Definition: CashFlowsFromUsedInFinancingActivities to FinanceIncomeReceivedClassifiedAsFinancingActivities" xlink:from="CashFlowsFromUsedInFinancingActivities" order="2.0"/>
    <loc xlink:type="locator" xlink:label="InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:title="Definition: InterestPaidClassifiedAsFinancingActivities to InterestPaidOnLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:from="InterestPaidClassifiedAsFinancingActivities" order="1.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstanding" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseInNumberOfSharesOutstanding"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions" xlink:title="Definition: IncreaseDecreaseInNumberOfSharesOutstanding to IncreaseDecreaseInNumberOfSharesOutstandingThroughTreasuryShareTransactions" xlink:from="IncreaseDecreaseInNumberOfSharesOutstanding" order="1.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners" xlink:title="Definition: IncreaseDecreaseInNumberOfSharesOutstanding to IncreaseDecreaseInNumberOfSharesOutstandingThroughTransactionsWithOwners" xlink:from="IncreaseDecreaseInNumberOfSharesOutstanding" order="2.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome" xlink:title="Definition: IncreaseDecreaseInNumberOfSharesOutstanding to IncreaseDecreaseInNumberOfSharesOutstandingThroughComprehensiveIncome" xlink:from="IncreaseDecreaseInNumberOfSharesOutstanding" order="3.0"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransfersAndOtherChanges" xlink:href="9695000UMPNY21KKDO98-2024-12-31.xsd#BOI_IncreaseDecreaseInNumberOfSharesOutstandingThroughTransfersAndOtherChanges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="IncreaseDecreaseInNumberOfSharesOutstandingThroughTransfersAndOtherChanges" xlink:title="Definition: IncreaseDecreaseInNumberOfSharesOutstanding to IncreaseDecreaseInNumberOfSharesOutstandingThroughTransfersAndOtherChanges" xlink:from="IncreaseDecreaseInNumberOfSharesOutstanding" order="4.0"/>
    <loc xlink:type="locator" xlink:label="ChangesInEquity" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ChangesInEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://www.esma.europa.eu/xbrl/esef/arcrole/wider-narrower" xlink:to="RetainedEarnings" xlink:from="RetainedEarningsTreasurySharesAndAccumulatedOtherComprehensiveIncome" order="5.0"/>
  </definitionLink>
</linkbase>