To estimate **Net Debt / EBITDA for 2022** using an S&P-style approach, we need:

1. **Debt**, including borrowings and lease liabilities.
2. **Cash and cash equivalents**, typically netted against debt.
3. **EBITDA**, approximated as operating profit plus depreciation/amortisation and impairments/write-offs, since these are non-cash operating charges.

### 1. Gross debt at 2022 year-end

At 2023-01-01, which represents the end of 2022:

- Short-term borrowings = 4,446 million
- Current portion of long-term borrowings = 3,097 million
- Current lease liabilities = 884 million
- Long-term borrowings = 19,374 million
- Noncurrent lease liabilities = 4,067 million

Gross debt:

\[
4{,}446 + 3{,}097 + 884 + 19{,}374 + 4{,}067 = 31{,}868 \text{ million}
\]

### 2. Cash and equivalents

Cash and cash equivalents at 2022 year-end:

\[
10{,}155 \text{ million}
\]

### 3. Net debt

\[
31{,}868 - 10{,}155 = 21{,}713 \text{ million}
\]

### 4. EBITDA approximation

For 2022:

- Profit from operating activities = 17,510 million
- Depreciation and amortisation = 7,205 million
- Impairment loss/reversal recognised in profit or loss = 1,140 million
- Write-off of tangible and intangible assets = 599 million

EBITDA approximation:

\[
17{,}510 + 7{,}205 + 1{,}140 + 599 = 26{,}454 \text{ million}
\]

### 5. Net Debt / EBITDA

\[
\frac{21{,}713}{26{,}454} = 0.8208
\]

Rounded to two decimals:

\[
0.82
\]

<answer>0.82</answer>