<?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-TOptional-AccruedInterestIncomeAndExpensesFromFinancialInstruments.xsd#AccruedInterestIncomeAndExpensesFromFinancialInstruments" roleURI="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/AccruedInterestIncomeAndExpensesFromFinancialInstruments" />
  <calculationLink xlink:type="extended" xlink:role="http://www.c-ebs.org/eu/fr/esrs/finrep/2008-01-01/role/AccruedInterestIncomeAndExpensesFromFinancialInstruments">
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedExpensesOnFinancialInstruments" xlink:label="p-FINREP_AccruedExpensesOnFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedExpensesOnFinancialInstrumentsDepositsFromCentralBanks" xlink:label="p-FINREP_AccruedExpensesOnFinancialInstrumentsDepositsFromCentralBanks" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedExpensesOnFinancialInstruments" xlink:to="p-FINREP_AccruedExpensesOnFinancialInstrumentsDepositsFromCentralBanks" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesHeldForTrading" xlink:label="p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesHeldForTrading" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedExpensesOnFinancialInstruments" xlink:to="p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesHeldForTrading" order="2" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesDesignatedAsFairValueThroughProfitOrLoss" xlink:label="p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesDesignatedAsFairValueThroughProfitOrLoss" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedExpensesOnFinancialInstruments" xlink:to="p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesDesignatedAsFairValueThroughProfitOrLoss" order="3" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedExpensesOnFinancialInstrumentsDerivativesUsedForHedging" xlink:label="p-FINREP_AccruedExpensesOnFinancialInstrumentsDerivativesUsedForHedging" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedExpensesOnFinancialInstruments" xlink:to="p-FINREP_AccruedExpensesOnFinancialInstrumentsDerivativesUsedForHedging" order="4" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesAtAmortisedCost" xlink:label="p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesAtAmortisedCost" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedExpensesOnFinancialInstruments" xlink:to="p-FINREP_AccruedExpensesOnFinancialInstrumentsFinancialLiabilitiesAtAmortisedCost" order="5" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedExpensesOnFinancialInstrumentsOther" xlink:label="p-FINREP_AccruedExpensesOnFinancialInstrumentsOther" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedExpensesOnFinancialInstruments" xlink:to="p-FINREP_AccruedExpensesOnFinancialInstrumentsOther" order="6" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsCashBalancesWithCentralBanks" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsCashBalancesWithCentralBanks" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsCashBalancesWithCentralBanks" order="1" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsHeldForTrading" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsHeldForTrading" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsHeldForTrading" order="2" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsFinancialAssetsDesignatedAsFairValueThroughProfitOrLoss" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsFinancialAssetsDesignatedAsFairValueThroughProfitOrLoss" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsFinancialAssetsDesignatedAsFairValueThroughProfitOrLoss" order="3" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsAvailableForSaleFinancialAssets" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsAvailableForSaleFinancialAssets" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsAvailableForSaleFinancialAssets" order="4" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsLoansAndReceivables" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsLoansAndReceivables" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsLoansAndReceivables" order="5" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsHeldToMaturityInvestments" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsHeldToMaturityInvestments" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsHeldToMaturityInvestments" order="6" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsDerivativesUsedForHedging" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsDerivativesUsedForHedging" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsDerivativesUsedForHedging" order="7" weight="1" use="optional" />
    <loc xlink:type="locator" xlink:href="p-FINREP-2008-01-01.xsd#p-FINREP_AccruedIncomeFromFinancialInstrumentsOther" xlink:label="p-FINREP_AccruedIncomeFromFinancialInstrumentsOther" />
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="p-FINREP_AccruedIncomeFromFinancialInstruments" xlink:to="p-FINREP_AccruedIncomeFromFinancialInstrumentsOther" order="8" weight="1" use="optional" />
  </calculationLink>
</linkbase>