<?xml version="1.0" encoding="utf-8"?>

<!-- This file is part of the Dutch Taxonomy            -->
<!-- Intellectual Property State of the Netherlands     -->
<!-- Version NTP Version 1.1                            -->
<!-- Released by Dutch Taxonomy Project www.xbrl-ntp.nl -->
<!-- Release date Thu Mar  8 11:45:48 GMT 2007   -->
 
<linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <roleRef xlink:type="simple" xlink:href="ifrs-gp-roles-2005-05-15.xsd#IncomeStatementByFunction" roleURI="http://xbrl.iasb.org/int/fr/ifrs/gp/role/IncomeStatementByFunction"/>
<calculationLink xlink:type="extended" xlink:role="http://xbrl.iasb.org/int/fr/ifrs/gp/role/IncomeStatementByFunction" xlink:title="Income Statement, By Function Format" xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink">
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_BasicEarningsLossPerShare" xlink:label="ifrs-gp_BasicEarningsLossPerShare"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_BasicEarningsLossPerShareFromDiscontinuedOperations" xlink:label="ifrs-gp_BasicEarningsLossPerShareFromDiscontinuedOperations"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_BasicEarningsLossPerShareFromContinuingOperations" xlink:label="ifrs-gp_BasicEarningsLossPerShareFromContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_DilutedEarningsLossPerShare" xlink:label="ifrs-gp_DilutedEarningsLossPerShare"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_DilutedEarningsLossPerShareFromDiscontinuedOperations" xlink:label="ifrs-gp_DilutedEarningsLossPerShareFromDiscontinuedOperations"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_DilutedEarningsLossPerShareFromContinuingOperations" xlink:label="ifrs-gp_DilutedEarningsLossPerShareFromContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ProfitLoss" xlink:label="ifrs-gp_ProfitLoss"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ProfitLossAfterTaxFromContinuingOperations" xlink:label="ifrs-gp_ProfitLossAfterTaxFromContinuingOperations"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ProfitLossBeforeTax" xlink:label="ifrs-gp_ProfitLossBeforeTax"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ProfitLossFromOperations" xlink:label="ifrs-gp_ProfitLossFromOperations"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_GrossProfitByFunction" xlink:label="ifrs-gp_GrossProfitByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_RevenueTotalByFunction" xlink:label="ifrs-gp_RevenueTotalByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_CostOfSalesByFunction" xlink:label="ifrs-gp_CostOfSalesByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_OtherOperatingIncomeTotalByFunction" xlink:label="ifrs-gp_OtherOperatingIncomeTotalByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_InterestIncomeByFunction" xlink:label="ifrs-gp_InterestIncomeByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_DividendIncomeByFunction" xlink:label="ifrs-gp_DividendIncomeByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_GainOnForeignCurrencyExchangeFromBorrowingsRelatingToInterestCosts" xlink:label="ifrs-gp_GainOnForeignCurrencyExchangeFromBorrowingsRelatingToInterestCosts"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_GainOnRedemptionAndExtinguishmentOfDebt" xlink:label="ifrs-gp_GainOnRedemptionAndExtinguishmentOfDebt"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_MiscellaneousOtherOperatingIncomeByFunction" xlink:label="ifrs-gp_MiscellaneousOtherOperatingIncomeByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_OperatingExpensesTotalByFunction" xlink:label="ifrs-gp_OperatingExpensesTotalByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_MarketingAndDistributionCostsByFunction" xlink:label="ifrs-gp_MarketingAndDistributionCostsByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_MarketingCostsByFunction" xlink:label="ifrs-gp_MarketingCostsByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_DistributionCostsByFunction" xlink:label="ifrs-gp_DistributionCostsByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ResearchAndDevelopment" xlink:label="ifrs-gp_ResearchAndDevelopment"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_AdministrativeExpensesByFunction" xlink:label="ifrs-gp_AdministrativeExpensesByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_RestructuringCosts" xlink:label="ifrs-gp_RestructuringCosts"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_MiscellaneousOtherOperatingExpensesByFunction" xlink:label="ifrs-gp_MiscellaneousOtherOperatingExpensesByFunction"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_GainLossOnFinancialInstrumentsDesignatedAsCashFlowHedges" xlink:label="ifrs-gp_GainLossOnFinancialInstrumentsDesignatedAsCashFlowHedges"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_GainLossOnDerecognitionOfAvailableForSaleFinancialAssets" xlink:label="ifrs-gp_GainLossOnDerecognitionOfAvailableForSaleFinancialAssets"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal" xlink:label="ifrs-gp_GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_FinanceCostsForNonFinancialActivities" xlink:label="ifrs-gp_FinanceCostsForNonFinancialActivities"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_IncomeLossFromInvestments" xlink:label="ifrs-gp_IncomeLossFromInvestments"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_NegativeGoodwillImmediatelyRecognised" xlink:label="ifrs-gp_NegativeGoodwillImmediatelyRecognised"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ShareOfProfitLossFromEquityAccountedInvestments" xlink:label="ifrs-gp_ShareOfProfitLossFromEquityAccountedInvestments"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ShareOfProfitLossFromEquityAccountedAssociates" xlink:label="ifrs-gp_ShareOfProfitLossFromEquityAccountedAssociates"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ShareOfProfitLossFromEquityAccountedJointVentures" xlink:label="ifrs-gp_ShareOfProfitLossFromEquityAccountedJointVentures"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_OtherNonOperatingIncome" xlink:label="ifrs-gp_OtherNonOperatingIncome"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_OtherNonOperatingExpenses" xlink:label="ifrs-gp_OtherNonOperatingExpenses"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_IncomeTaxExpenseIncome" xlink:label="ifrs-gp_IncomeTaxExpenseIncome"/>
    <loc xlink:type="locator" xlink:href="ifrs-gp-2005-05-15.xsd#ifrs-gp_ProfitLossFromDiscontinuedOperationsNetOfTax" xlink:label="ifrs-gp_ProfitLossFromDiscontinuedOperationsNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_BasicEarningsLossPerShare" xlink:to="ifrs-gp_BasicEarningsLossPerShareFromDiscontinuedOperations" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_BasicEarningsLossPerShare" xlink:to="ifrs-gp_BasicEarningsLossPerShareFromContinuingOperations" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_DilutedEarningsLossPerShare" xlink:to="ifrs-gp_DilutedEarningsLossPerShareFromDiscontinuedOperations" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_DilutedEarningsLossPerShare" xlink:to="ifrs-gp_DilutedEarningsLossPerShareFromContinuingOperations" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLoss" xlink:to="ifrs-gp_ProfitLossAfterTaxFromContinuingOperations" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossAfterTaxFromContinuingOperations" xlink:to="ifrs-gp_ProfitLossBeforeTax" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_ProfitLossFromOperations" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossFromOperations" xlink:to="ifrs-gp_GrossProfitByFunction" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_GrossProfitByFunction" xlink:to="ifrs-gp_RevenueTotalByFunction" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_GrossProfitByFunction" xlink:to="ifrs-gp_CostOfSalesByFunction" order="2" weight="-1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossFromOperations" xlink:to="ifrs-gp_OtherOperatingIncomeTotalByFunction" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OtherOperatingIncomeTotalByFunction" xlink:to="ifrs-gp_InterestIncomeByFunction" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OtherOperatingIncomeTotalByFunction" xlink:to="ifrs-gp_DividendIncomeByFunction" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OtherOperatingIncomeTotalByFunction" xlink:to="ifrs-gp_GainOnForeignCurrencyExchangeFromBorrowingsRelatingToInterestCosts" order="3" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OtherOperatingIncomeTotalByFunction" xlink:to="ifrs-gp_GainOnRedemptionAndExtinguishmentOfDebt" order="4" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OtherOperatingIncomeTotalByFunction" xlink:to="ifrs-gp_MiscellaneousOtherOperatingIncomeByFunction" order="5" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossFromOperations" xlink:to="ifrs-gp_OperatingExpensesTotalByFunction" order="3" weight="-1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OperatingExpensesTotalByFunction" xlink:to="ifrs-gp_MarketingAndDistributionCostsByFunction" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_MarketingAndDistributionCostsByFunction" xlink:to="ifrs-gp_MarketingCostsByFunction" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_MarketingAndDistributionCostsByFunction" xlink:to="ifrs-gp_DistributionCostsByFunction" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OperatingExpensesTotalByFunction" xlink:to="ifrs-gp_ResearchAndDevelopment" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OperatingExpensesTotalByFunction" xlink:to="ifrs-gp_AdministrativeExpensesByFunction" order="3" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OperatingExpensesTotalByFunction" xlink:to="ifrs-gp_RestructuringCosts" order="4" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_OperatingExpensesTotalByFunction" xlink:to="ifrs-gp_MiscellaneousOtherOperatingExpensesByFunction" order="5" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_GainLossOnFinancialInstrumentsDesignatedAsCashFlowHedges" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_GainLossOnDerecognitionOfAvailableForSaleFinancialAssets" order="3" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_GainLossOnDerecognitionOfNonCurrentAssetsNotHeldForSaleTotal" order="4" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_FinanceCostsForNonFinancialActivities" order="5" weight="-1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_IncomeLossFromInvestments" order="6" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_NegativeGoodwillImmediatelyRecognised" order="7" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_ShareOfProfitLossFromEquityAccountedInvestments" order="8" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ShareOfProfitLossFromEquityAccountedInvestments" xlink:to="ifrs-gp_ShareOfProfitLossFromEquityAccountedAssociates" order="1" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ShareOfProfitLossFromEquityAccountedInvestments" xlink:to="ifrs-gp_ShareOfProfitLossFromEquityAccountedJointVentures" order="2" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_OtherNonOperatingIncome" order="9" weight="1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossBeforeTax" xlink:to="ifrs-gp_OtherNonOperatingExpenses" order="10" weight="-1" use="optional"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-gp_ProfitLossAfterTaxFromContinuingOperations" xlink:to="ifrs-gp_IncomeTaxExpenseIncome" order="2" weight="-1" use="optional"/>
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