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<!-- Copyright (C) 2007 CEBS Secretariat Ltd., Tower 42, 25 Old Broad Street, London, EC2N 1HQ, United Kingdom. -->

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      <link:linkbaseRef xlink:type="simple" xlink:href="p-FINREP-2008-01-01-T37-CashFlowStatement-calculation.xml" xlink:title="Calculation Links, all" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="p-FINREP-2008-01-01-T37-CashFlowStatement-definition.xml" xlink:title="Definition Links, all" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/>
      <link:roleType roleURI="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/CashFlowStatement" id="CashFlowStatement">
        <link:definition>Table 37: Cash Flow Statement</link:definition>
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