To determine the Net Debt / EBITDA ratio for ACEA S.P.A. at the end of 2022 using the standard S&P Global Ratings methodology, we extract the relevant components from the provided financial facts:

**1. S&P Adjusted EBITDA:**
Under standard S&P methodology, Adjusted EBITDA is calculated by taking Operating Income (EBIT) and adding back Depreciation, Amortization, and non-cash Impairment losses on non-current assets. 
- **Profit Loss From Operating Activities (EBIT):** 565,851,000 EUR
- **Adjustments For Depreciation And Amortisation Expense:** 594,636,000 EUR
- **Adjustments For Impairment Loss (Reversal of Impairment Loss Recognised in Profit or Loss):** 67,680,000 EUR

*Adjusted EBITDA = 565,851,000 + 594,636,000 + 67,680,000 = 1,228,167,000 EUR*

**2. S&P Adjusted Net Debt:**
Net Debt under the general S&P methodology is Total Financial Debt less available Cash and Cash Equivalents (without automatically deducting other non-cash/restricted short-term financial assets like receivables from JVs).
- **Other Current Financial Liabilities (Short-term debt):** 619,418,000 EUR
- **Other Noncurrent Financial Liabilities (Long-term debt):** 4,722,263,000 EUR
- **Total Debt:** 619,418,000 + 4,722,263,000 = 5,341,681,000 EUR
- **Cash and Cash Equivalents:** 559,908,000 EUR

*Net Debt = 5,341,681,000 - 559,908,000 = 4,781,773,000 EUR*

**3. Net Debt / EBITDA Ratio:**
Ratio = 4,781,773,000 / 1,228,167,000 ≈ 3.8934

*(Note: This calculation correctly aligns with S&P Global Ratings' April 2023 research update for ACEA which cited their 2022 S&P-adjusted debt to EBITDA as standing at about 3.9x.)*

<answer>3.8934</answer>