To estimate the Net Debt / EBITDA ratio for 2022 per S&P methodology, I need to:

1.  **Calculate EBITDA**: Start with operating profit, add back depreciation, amortization, and impairment losses, and adjust for other non-recurring items if applicable under S&P methodology (though for a simple calculation, standard EBITDA from the data will be used).
2.  **Determine Net Debt**: Sum short-term and long-term borrowings, then subtract cash and cash equivalents. Adjustments for derivatives or other items under S&P methodology might be needed, but I'll base this on the available balance sheet items.
3.  **Apply S&P adjustments**: S&P often uses adjusted figures (e.g., lease adjustments, pension adjustments, hybrids treatment), but based strictly on the data provided, I will compute a straightforward Net Debt / EBITDA.

**EBITDA Calculation:**
From the data:
- "Profit Loss From Operating Activities" (EBIT): 11,193,000,000 EUR
- "Depreciation Amortisation And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss": 7,447,000,000 EUR
- *Note*: S&P typically adds back D&A to EBIT to get EBITDA.
EBITDA = 11,193,000,000 + 7,447,000,000 = 18,640,000,000 EUR

**Net Debt Calculation:**
Balance sheet items as of 2023-01-01 (end of 2022):
- "Longterm Borrowings": 68,191,000,000 EUR
- "Shortterm Borrowings": 18,392,000,000 EUR
- "Current Portion Of Longterm Borrowings": 2,835,000,000 EUR
Total Debt = 68,191,000,000 + 18,392,000,000 + 2,835,000,000 = 89,418,000,000 EUR
- "Cash And Cash Equivalents": 11,041,000,000 EUR
Net Debt = 89,418,000,000 - 11,041,000,000 = 78,377,000,000 EUR

**Ratio:**
Net Debt / EBITDA = 78,377,000,000 / 18,640,000,000 = 4.205 (approximately)

S&P might include adjustments for leases, pensions, or deconsolidate certain items, but based on the provided line items, this is the straightforward calculation.

<answer>4.21</answer>