<?xml version="1.0" encoding="UTF-8"?>
<?taxonomy-version 1.3.0?>
<!-- Copyright (C) 2007 CEBS Secretariat Ltd., Tower 42, 25 Old Broad Street, London, EC2N 1HQ, United Kingdom. -->
<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" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef roleURI="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/OtherOperatingIncomeAndOtherOperatingExpenses" xlink:type="simple" xlink:href="p-FINREP-2008-01-01-T25-OtherOperatingIncomeAndOtherOperatingExpenses.xsd#OtherOperatingIncomeAndOtherOperatingExpenses"/>
  <calculationLink xlink:type="extended" xlink:role="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/OtherOperatingIncomeAndOtherOperatingExpenses">
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingExpenses" xlink:label="p-FINREP_OtherOperatingExpenses"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingExpensesTangibleAssetsMeasuredUsingRevaluationModel" xlink:label="p-FINREP_OtherOperatingExpensesTangibleAssetsMeasuredUsingRevaluationModel"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingExpenses" xlink:to="p-FINREP_OtherOperatingExpensesTangibleAssetsMeasuredUsingRevaluationModel" use="optional" order="1.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingExpensesInvestmentProperty" xlink:label="p-FINREP_OtherOperatingExpensesInvestmentProperty"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingExpenses" xlink:to="p-FINREP_OtherOperatingExpensesInvestmentProperty" use="optional" order="2.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.iasb.org/int/fr/ifrs/gp/2006-08-15/ifrs-gp-2006-08-15.xsd#ifrs-gp_AmountOfDirectOperatingExpensesFromInvestmentPropertyGeneratingRentalIncome" xlink:label="ifrs-gp_AmountOfDirectOperatingExpensesFromInvestmentPropertyGeneratingRentalIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingExpensesInvestmentProperty" xlink:to="ifrs-gp_AmountOfDirectOperatingExpensesFromInvestmentPropertyGeneratingRentalIncome" use="optional" order="1.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.iasb.org/int/fr/ifrs/gp/2006-08-15/ifrs-gp-2006-08-15.xsd#ifrs-gp_AmountOfDirectOperatingExpensesFromInvestmentPropertyNotGeneratingRentalIncome" xlink:label="ifrs-gp_AmountOfDirectOperatingExpensesFromInvestmentPropertyNotGeneratingRentalIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingExpensesInvestmentProperty" xlink:to="ifrs-gp_AmountOfDirectOperatingExpensesFromInvestmentPropertyNotGeneratingRentalIncome" use="optional" order="2.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.iasb.org/int/fr/ifrs/gp/2006-08-15/ifrs-gp-2006-08-15.xsd#ifrs-gp_CumulativeChangeInFairValueRecognisedOnDisposalOfInvestmentPropertyMovedFromCostModelToFairValueModel" xlink:label="ifrs-gp_CumulativeChangeInFairValueRecognisedOnDisposalOfInvestmentPropertyMovedFromCostModelToFairValueModel"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingExpensesInvestmentProperty" xlink:to="ifrs-gp_CumulativeChangeInFairValueRecognisedOnDisposalOfInvestmentPropertyMovedFromCostModelToFairValueModel" use="optional" order="3.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingExpensesOperatingLeases" xlink:label="p-FINREP_OtherOperatingExpensesOperatingLeases"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingExpenses" xlink:to="p-FINREP_OtherOperatingExpensesOperatingLeases" use="optional" order="3.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingExpensesOther" xlink:label="p-FINREP_OtherOperatingExpensesOther"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingExpenses" xlink:to="p-FINREP_OtherOperatingExpensesOther" use="optional" order="4.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingIncome" xlink:label="p-FINREP_OtherOperatingIncome"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingIncomeTangibleAssetsMeasuredUsingRevaluationModel" xlink:label="p-FINREP_OtherOperatingIncomeTangibleAssetsMeasuredUsingRevaluationModel"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingIncome" xlink:to="p-FINREP_OtherOperatingIncomeTangibleAssetsMeasuredUsingRevaluationModel" use="optional" order="1.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingIncomeInvestmentProperty" xlink:label="p-FINREP_OtherOperatingIncomeInvestmentProperty"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingIncome" xlink:to="p-FINREP_OtherOperatingIncomeInvestmentProperty" use="optional" order="2.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="http://xbrl.iasb.org/int/fr/ifrs/gp/2006-08-15/ifrs-gp-2006-08-15.xsd#ifrs-gp_AmountOfRentalIncomeFromInvestmentProperty" xlink:label="ifrs-gp_AmountOfRentalIncomeFromInvestmentProperty"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingIncomeInvestmentProperty" xlink:to="ifrs-gp_AmountOfRentalIncomeFromInvestmentProperty" use="optional" order="1.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingIncomeInvestmentPropertyOther" xlink:label="p-FINREP_OtherOperatingIncomeInvestmentPropertyOther"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingIncomeInvestmentProperty" xlink:to="p-FINREP_OtherOperatingIncomeInvestmentPropertyOther" use="optional" order="2.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingIncomeOperatingLeases" xlink:label="p-FINREP_OtherOperatingIncomeOperatingLeases"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingIncome" xlink:to="p-FINREP_OtherOperatingIncomeOperatingLeases" use="optional" order="3.0" weight="1"/>
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_OtherOperatingIncomeOther" xlink:label="p-FINREP_OtherOperatingIncomeOther"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_OtherOperatingIncome" xlink:to="p-FINREP_OtherOperatingIncomeOther" use="optional" order="4.0" weight="1"/>
  </calculationLink>
</linkbase>
