<?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:xsi="http://www.w3.org/2001/XMLSchema-instance"
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xsi:schemaLocation=" http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="p-FINREP-2008-01-01-T21-RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPL.xsd#RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPL" roleURI="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPL" />
  <roleRef xlink:type="simple" xlink:href="p-FINREP-2008-01-01-T21-RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPL.xsd#RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPLII" roleURI="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPLII" />
  <calculationLink xlink:type="extended" xlink:role="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPL">
    <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_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:label="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:label="p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:to="p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialAssetsAvailableForSale" xlink:label="p-FINREP_RealisedGainsOnFinancialAssetsAvailableForSale" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedGainsOnFinancialAssetsAvailableForSale" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialAssetsLoansAndReceivables" xlink:label="p-FINREP_RealisedGainsOnFinancialAssetsLoansAndReceivables" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedGainsOnFinancialAssetsLoansAndReceivables" order="2" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialAssetsHeldToMaturity" xlink:label="p-FINREP_RealisedGainsOnFinancialAssetsHeldToMaturity" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedGainsOnFinancialAssetsHeldToMaturity" order="3" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialLiabilitiesMeasuredAtAmortisedCost" xlink:label="p-FINREP_RealisedGainsOnFinancialLiabilitiesMeasuredAtAmortisedCost" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedGainsOnFinancialLiabilitiesMeasuredAtAmortisedCost" order="4" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialInstrumentsOther" xlink:label="p-FINREP_RealisedGainsOnFinancialInstrumentsOther" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedGainsOnFinancialInstrumentsOther" order="5" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:label="p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:to="p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" order="2" weight="-1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialAssetsAvailableForSale" xlink:label="p-FINREP_RealisedLossesOnFinancialAssetsAvailableForSale" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedLossesOnFinancialAssetsAvailableForSale" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialAssetsLoansAndReceivables" xlink:label="p-FINREP_RealisedLossesOnFinancialAssetsLoansAndReceivables" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedLossesOnFinancialAssetsLoansAndReceivables" order="2" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialAssetsHeldToMaturity" xlink:label="p-FINREP_RealisedLossesOnFinancialAssetsHeldToMaturity" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedLossesOnFinancialAssetsHeldToMaturity" order="3" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" xlink:label="p-FINREP_RealisedLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" order="4" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialInstrumentsOther" xlink:label="p-FINREP_RealisedLossesOnFinancialInstrumentsOther" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedLossesOnFinancialInstrumentsOtherThanMeasuredAtFairValueThroughProfitOrLoss" xlink:to="p-FINREP_RealisedLossesOnFinancialInstrumentsOther" order="5" weight="1" use="optional" />
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/RealisedGainsLossesOnFinancialAssetsAndLiabilitiesNotMeasuredAtFVTPLII">
    <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_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:label="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsLossesOnFinancialAssetsAvailableForSaleFinancialAssets" xlink:label="p-FINREP_RealisedGainsLossesOnFinancialAssetsAvailableForSaleFinancialAssets" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:to="p-FINREP_RealisedGainsLossesOnFinancialAssetsAvailableForSaleFinancialAssets" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialAssetsAvailableForSale" xlink:label="p-FINREP_RealisedGainsOnFinancialAssetsAvailableForSale" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialAssetsAvailableForSaleFinancialAssets" xlink:to="p-FINREP_RealisedGainsOnFinancialAssetsAvailableForSale" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialAssetsAvailableForSale" xlink:label="p-FINREP_RealisedLossesOnFinancialAssetsAvailableForSale" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialAssetsAvailableForSaleFinancialAssets" xlink:to="p-FINREP_RealisedLossesOnFinancialAssetsAvailableForSale" order="2" weight="-1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsLossesOnFinancialAssetsLoansAndReceivables" xlink:label="p-FINREP_RealisedGainsLossesOnFinancialAssetsLoansAndReceivables" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:to="p-FINREP_RealisedGainsLossesOnFinancialAssetsLoansAndReceivables" order="2" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialAssetsLoansAndReceivables" xlink:label="p-FINREP_RealisedGainsOnFinancialAssetsLoansAndReceivables" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialAssetsLoansAndReceivables" xlink:to="p-FINREP_RealisedGainsOnFinancialAssetsLoansAndReceivables" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialAssetsLoansAndReceivables" xlink:label="p-FINREP_RealisedLossesOnFinancialAssetsLoansAndReceivables" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialAssetsLoansAndReceivables" xlink:to="p-FINREP_RealisedLossesOnFinancialAssetsLoansAndReceivables" order="2" weight="-1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsLossesOnFinancialAssetsHeldToMaturityInvestments" xlink:label="p-FINREP_RealisedGainsLossesOnFinancialAssetsHeldToMaturityInvestments" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:to="p-FINREP_RealisedGainsLossesOnFinancialAssetsHeldToMaturityInvestments" order="3" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialAssetsHeldToMaturity" xlink:label="p-FINREP_RealisedGainsOnFinancialAssetsHeldToMaturity" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialAssetsHeldToMaturityInvestments" xlink:to="p-FINREP_RealisedGainsOnFinancialAssetsHeldToMaturity" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialAssetsHeldToMaturity" xlink:label="p-FINREP_RealisedLossesOnFinancialAssetsHeldToMaturity" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialAssetsHeldToMaturityInvestments" xlink:to="p-FINREP_RealisedLossesOnFinancialAssetsHeldToMaturity" order="2" weight="-1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" xlink:label="p-FINREP_RealisedGainsLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:to="p-FINREP_RealisedGainsLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" order="4" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialLiabilitiesMeasuredAtAmortisedCost" xlink:label="p-FINREP_RealisedGainsOnFinancialLiabilitiesMeasuredAtAmortisedCost" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" xlink:to="p-FINREP_RealisedGainsOnFinancialLiabilitiesMeasuredAtAmortisedCost" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" xlink:label="p-FINREP_RealisedLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" xlink:to="p-FINREP_RealisedLossesOnFinancialLiabilitiesMeasuredAtAmortisedCost" order="2" weight="-1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsLossesOnFinancialInstrumentsOther" xlink:label="p-FINREP_RealisedGainsLossesOnFinancialInstrumentsOther" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_RealisedGainsLossesOnFinancialInstrumentsExcludingInterestFlowsTotal" xlink:to="p-FINREP_RealisedGainsLossesOnFinancialInstrumentsOther" order="5" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedGainsOnFinancialInstrumentsOther" xlink:label="p-FINREP_RealisedGainsOnFinancialInstrumentsOther" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialInstrumentsOther" xlink:to="p-FINREP_RealisedGainsOnFinancialInstrumentsOther" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_RealisedLossesOnFinancialInstrumentsOther" xlink:label="p-FINREP_RealisedLossesOnFinancialInstrumentsOther" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_RealisedGainsLossesOnFinancialInstrumentsOther" xlink:to="p-FINREP_RealisedLossesOnFinancialInstrumentsOther" order="2" weight="-1" use="optional" />
  </calculationLink>
</linkbase>