I need to calculate the Net Debt / EBITDA ratio for 2022 using S&P methodology.

First, let me identify the key components needed:
- Net Debt
- EBITDA

**EBITDA Calculation (S&P methodology typically uses Operating EBITDA):**

From the income statement data for 2022 (2022-01-01 to 2023-01-01):
- Profit Loss From Operating Activities (Operating Profit): 6,489,000,000 EUR
- Adjustments For Depreciation And Amortisation Expense: 3,613,000,000 EUR

S&P EBITDA typically starts from Operating Profit before depreciation and amortization:
EBITDA = Profit Loss From Operating Activities + Depreciation and Amortization

However, I need to check if "Profit Loss From Operating Activities" already includes D&A or excludes it. Looking at the cash flow adjustments, D&A is added back to get to cash flow, which means it's already deducted in operating profit.

So EBITDA = 6,489,000,000 + 3,613,000,000 = 10,102,000,000 EUR

Wait - let me verify this. Looking more carefully:
- "Profit Loss From Ordinary Operating Activities": 6,824,000,000 EUR
- "Other Operating Income Expense Recurring": -9,000,000 EUR
- "Profit Loss From Operating Activities Recurring": 6,481,000,000 EUR
- "Other Operating Income Expense Non Recurring": 8,000,000 EUR
- "Profit Loss From Operating Activities": 6,489,000,000 EUR

The S&P methodology for EBITDA typically uses:
EBITDA = Operating Profit + D&A

Operating Profit here is "Profit Loss From Operating Activities" = 6,489,000,000 EUR

EBITDA = 6,489,000,000 + 3,613,000,000 = 10,102,000,000 EUR

**Net Debt Calculation:**

Net Debt = Total Debt - Cash and Cash Equivalents

Total Debt includes:
- Short-term borrowings
- Current portion of long-term debt (if any)
- Noncurrent bonds issued
- Other noncurrent borrowings
- Current lease liabilities
- Noncurrent lease liabilities

From the balance sheet (2023-01-01 for end of 2022):
- Shortterm Borrowings: 6,368,000,000 EUR
- Noncurrent Portion Of Noncurrent Bonds Issued: 20,425,000,000 EUR
- Noncurrent Portion Of Other Noncurrent Borrowings: 3,205,000,000 EUR
- Current Lease Liabilities: 522,000,000 EUR
- Noncurrent Lease Liabilities: 1,580,000,000 EUR

Total Debt = 6,368 + 20,425 + 3,205 + 522 + 1,580 = 32,100,000,000 EUR

Cash and Cash Equivalents: 12,578,000,000 EUR

Net Debt = 32,100,000,000 - 12,578,000,000 = 19,522,000,000 EUR

Wait - I need to check if there are other debt items. Let me also check current liabilities for any other debt-related items.

Looking at current liabilities:
- Shortterm Borrowings: 6,368,000,000 EUR
- Current Lease Liabilities: 522,000,000 EUR

Noncurrent liabilities:
- Noncurrent Portion Of Noncurrent Bonds Issued: 20,425,000,000 EUR
- Noncurrent Portion Of Other Noncurrent Borrowings: 3,205,000,000 EUR
- Noncurrent Lease Liabilities: 1,580,000,000 EUR

Also need to check if there are other financial liabilities. Looking at:
- Noncurrent Derivative Financial Liabilities: 1,939,000,000 EUR (these are derivatives, not debt)
- Current Derivative Financial Liabilities: 440,000,000 EUR (derivatives, not debt)

For S&P methodology, derivatives are typically not included in debt unless they represent financing.

Also, I should check if "Current Cash Management Financial Assets" should be included in cash:
- Current Cash Management Financial Assets: 755,000,000 EUR

S&P typically includes cash equivalents and liquid investments in cash, so:
Total Cash = 12,578,000,000 + 755,000,000 = 13,333,000,000 EUR

Let me recalculate:
Total Debt = 6,368 + 20,425 + 3,205 + 522 + 1,580 = 32,100,000,000 EUR
Net Debt = 32,100,000,000 - 13,333,000,000 = 18,767,000,000 EUR

Actually, let me reconsider. S&P methodology for Net Debt / EBITDA typically:
- Uses Gross Debt minus Cash and Cash Equivalents
- Gross Debt includes: short-term borrowings + current portion of long-term debt + long-term debt + finance leases

From the data, I need to be more careful. The "Noncurrent Portion Of Noncurrent Bonds Issued" suggests there might also be a current portion. But I don't see "Current Portion Of Noncurrent Bonds Issued" explicitly.

Let me check if there's any current portion of long-term debt in "Other Current Liabilities" or elsewhere. Looking through the data, I don't see a separate current portion of bonds.

However, looking at S&P Global's typical methodology, they also include:
- Bank overdrafts (not shown separately)
- Commercial paper (might be in short-term borrowings)

Let me also check if there are any other borrowings. The "Other Current Financial Assets" and similar items are assets, not liabilities.

Actually, I need to re-check: are there any other debt-like items?

Looking more carefully at current liabilities:
- Shortterm Borrowings: 6,368,000,000 EUR

And noncurrent:
- Noncurrent Portion Of Noncurrent Bonds Issued: 20,425,000,000 EUR
- Noncurrent Portion Of Other Noncurrent Borrowings: 3,205,000,000 EUR

Total financial debt = 6,368 + 20,425 + 3,205 = 30,000,000,000 EUR (excluding leases)

With leases:
Total debt = 30,000 + 522 + 1,580 = 32,102,000,000 EUR

S&P methodology typically includes lease liabilities in debt for Net Debt calculations (post-IFRS 16).

Cash and Cash Equivalents = 12,578,000,000 EUR
Current Cash Management Financial Assets = 755,000,000 EUR

Net Debt = 32,102,000,000 - 12,578,000,000 - 755,000,000 = 18,769,000,000 EUR

Or if we don't include cash management assets in cash:
Net Debt = 32,102,000,000 - 12,578,000,000 = 19,524,000,000 EUR

Let me think about which EBITDA to use. S&P typically uses "adjusted EBITDA" which might exclude certain items. But based on standard methodology:

EBITDA = Operating Profit + D&A = 6,489,000,000 + 3,613,000,000 = 10,102,000,000 EUR

Actually, I want to double-check if I should use "Profit Loss From Ordinary Operating Activities" instead. 

"Profit Loss From Ordinary Operating Activities": 6,824,000,000 EUR
This excludes the "Other Operating Income Expense Recurring" and "Other Operating Income Expense Non Recurring"

S&P typically uses operating profit before exceptional items, so "Profit Loss From Operating Activities" (6,489) or "Profit Loss From Operating Activities Recurring" (6,481) might be appropriate, or even "Profit Loss From Ordinary Operating Activities" (6,824).

Looking at S&P methodology more carefully: they typically use "EBITDA" which includes recurring operating items. The "Recurring" version (6,481) plus D&A would be appropriate, or the full operating profit (6,489) plus D&A.

Let me use the most common approach: Operating Profit + D&A = 6,489,000,000 + 3,613,000,000 = 10,102,000,000 EUR

But wait - I should verify if D&A is already in operating expenses. Looking at:
Operating Expense: 55,691,000,000 EUR
Revenue: 62,265,000,000 EUR (Revenue From Contracts With Customers) + 249,000,000 (Other Revenue) = 62,514,000,000 EUR

Actually, let me check: Revenue From Contracts With Customers = 62,265,000,000
Other Revenue = 249,000,000
Total Revenue = 62,514,000,000

Profit Loss From Ordinary Operating Activities = 6,824,000,000
This implies Operating Expenses (excluding D&A) + D&A = 62,514 - 6,824 = 55,690,000,000

But Operating Expense is shown as 55,691,000,000. This suggests "Operating Expense" includes all operating costs including D&A, and "Profit Loss From Ordinary Operating Activities" = Revenue - Operating Expense = 62,514 - 55,691 = 5,823? 

Wait, that doesn't match. 62,514 - 55,691 = 5,823, not 6,824.

Let me recheck: 62,265 + 249 = 62,514. And 62,514 - 55,691 = 5,823. But Profit Loss From Ordinary Operating Activities is 6,824.

Hmm, there's a 1,001 difference. This might be due to how revenue is categorized. Let me look more carefully.

Actually, "Revenue From Contracts With Customers" = 62,265,000,000
"Other Revenue" = 249,000,000
Total = 62,514,000,000

But "Profit Loss From Ordinary Operating Activities" = 6,824,000,000
And "Operating Expense" = 55,691,000,000

62,514 - 55,691 = 5,823, not 6,824.

This discrepancy of 1,001 (or 1,000,000,000) suggests there might be other revenue or the operating expenses don't include everything. Or perhaps "Operating Expense" is not the total operating expense used in that calculation.

Actually, looking more carefully at the structure, I think "Operating Expense" might be a specific line item, not total operating expenses. The income statement structure in IFRS/xBRL can be complex.

Regardless, for EBITDA calculation, the standard approach is:
EBITDA = Operating Profit + Depreciation & Amortization

Using "Profit Loss From Operating Activities" = 6,489,000,000 as the most comprehensive operating profit figure, plus D&A of 3,613,000,000:

EBITDA = 10,102,000,000 EUR

For Net Debt, let me be more careful about S&P methodology. S&P Global Ratings typically defines Net Debt as:

Gross Debt (including bank borrowings, bonds, finance leases, pension deficits, etc.) minus Cash and Cash Equivalents (including liquid investments)

From the balance sheet at 2023-01-01 (end of 2022):
- Shortterm Borrowings: 6,368,000,000
- Noncurrent Portion Of Noncurrent Bonds Issued: 20,425,000,000
- Noncurrent Portion Of Other Noncurrent Borrowings: 3,205,000,000
- Current Lease Liabilities: 522,000,000
- Noncurrent Lease Liabilities: 1,580,000,000

Gross Debt = 32,100,000,000 EUR

Cash and Cash Equivalents = 12,578,000,000 EUR
Current Cash Management Financial Assets = 755,000,000 EUR

Net Debt = 32,100 - 12,578 - 755 = 18,767,000,000 EUR

Or if we include only Cash and Cash Equivalents:
Net Debt = 32,100 - 12,578 = 19,522,000,000 EUR

S&P typically includes liquid investments in "cash", so I'll use 13,333,000,000 EUR for cash.

Net Debt = 18,767,000,000 EUR

Net Debt / EBITDA = 18,767 / 10,102 = 1.8578...

Let me round to appropriate significant figures: approximately 1.86x

But wait - I want to double check if I should use a different EBITDA. Some S&P methodologies adjust EBITDA further. Let me see if there are other items to consider.

Looking at "Other Finance Income Cost" = 279,000,000 EUR - this is below operating profit, so not in EBITDA.

Also, should I use "Profit Loss From Ordinary Operating Activities" (6,824) instead of "Profit Loss From Operating Activities" (6,489)?

The difference is:
- Other Operating Income Expense Recurring: -9,000,000
- Other Operating Income Expense Non Recurring: 8,000,000

These are small. "Ordinary" excludes these, so 6,824 is before these items, and 6,489 includes them.

S&P typically uses "EBITDA" which would include all operating activities, so 6,489 + 3,613 = 10,102 seems right.

Actually, let me reconsider. In some methodologies, "operating profit" for EBITDA purposes excludes certain items. But the standard is clear: Operating Profit + D&A.

I'll stick with EBITDA = 10,102,000,000 EUR.

For Net Debt, I want to verify if there are any other debt-like items I missed.

Looking at liabilities again:
- Current Tax Liabilities: 607,000,000 (not debt)
- Trade And Other Current Payables To Trade Suppliers: 13,088,000,000 (trade payables, not debt)
- Other Current Liabilities: 20,315,000,000 (need to check if any debt-like)

"Other Current Liabilities" is large at 20,315,000,000. This could include various items. But without more detail, I should be careful about including it.

For S&P Net Debt, typically only financial debt is included, not trade payables or other operating liabilities.

Let me verify my debt calculation is complete by checking if there are any other explicit borrowings:
- Shortterm Borrowings: 6,368,000,000 ✓
- Noncurrent Portion Of Noncurrent Bonds Issued: 20,425,000,000 ✓
- Noncurrent Portion Of Other Noncurrent Borrowings: 3,205,000,000 ✓
- Current Lease Liabilities: 522,000,000 ✓
- Noncurrent Lease Liabilities: 1,580,000,000 ✓

I don't see other explicit debt categories.

One more check: Are there any bank overdrafts or other short-term facilities? These might be in "Shortterm Borrowings" already.

Also, I should check if "Current Derivative Financial Liabilities" (440,000,000) or "Noncurrent Derivative Financial Liabilities" (1,939,000,000) should be included. These are typically not included in gross debt unless they represent financing derivatives. S&P usually excludes these from debt calculations.

So my calculation stands:
Gross Debt = 32,100,000,000 EUR
Cash = 13,333,000,000 EUR (including cash management assets)
Net Debt = 18,767,000,000 EUR

EBITDA = 10,102,000,000 EUR

Net Debt / EBITDA = 18,767 / 10,102 = 1.85785...

Rounding to two decimal places: 1.86

Actually, let me also try without cash management assets to see the range:
Net Debt = 19,522,000,000
Ratio = 19,522 / 10,102 = 1.932... or 1.93

The inclusion of cash management assets depends on their liquidity. "Current Cash Management Financial Assets" suggests these are liquid, short-term investments, so they should likely be included in cash.

However, I want to double-check the S&P methodology. S&P Global typically includes "cash and cash equivalents" and "short-term investments" or "marketable securities" in their cash deduction. The "Current Cash Management Financial Assets" at 755,000,000 seems to fit this description.

Let me also verify my EBITDA one more time. Is there any other adjustment needed?

Some S&P methodologies adjust EBITDA for:
- Provisions (but these are balance sheet items, not P&L)
- Share-based payments (already in operating profit)
- Associates and JVs (equity accounted, so not in operating profit typically)

The "Share Of Profit Loss Of Associates And Joint Ventures" = 22,000,000 is below operating profit (it's added after), so it's not in operating profit. This is correct for EBITDA - we don't add it back because it's not in the operating profit line.

Actually wait - let me check the income statement structure more carefully.

Looking at the flow:
- Profit Loss From Ordinary Operating Activities: 6,824,000,000
- Other Operating Income Expense Recurring: -9,000,000
- Profit Loss From Operating Activities Recurring: 6,481,000,000
- Other Operating Income Expense Non Recurring: 8,000,000
- Profit Loss From Operating Activities: 6,489,000,000

Then below operating activities:
- Gross Finance Costs: 750,000,000
- Interest Income On Cash And Cash Equivalents: 136,000,000
- Net Finance Costs: 614,000,000
- Other Finance Income Cost: 279,000,000
- Income Tax Expense Continuing Operations: 1,737,000,000
- Profit Loss: 4,417,000,000

So the structure is clear. Operating profit is 6,489,000,000.

But I notice "Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method" = 22,000,000. Where does this fit? It's not shown in the explicit flow above. It might be included in one of the operating profit lines, or it might be after operating profit.

Looking at typical IFRS statements, share of profit of associates is usually shown after operating profit but before finance costs, or sometimes included in operating activities. Given the numbers don't perfectly reconcile, it might be included in "Profit Loss From Ordinary Operating Activities".

Actually, let me check: 6,824 (ordinary operating) + 22 (share of associates) = 6,846? No, that doesn't help.

Regardless, for S&P EBITDA, the standard is Operating Profit + D&A. I'll use 6,489 + 3,613 = 10,102.

Let me do one more verification of the calculation:
18,767 / 10,102 = 1.857750941...

Rounded to two decimal places: 1.86

Or should I present more precisely? The inputs are in millions, so perhaps 1.86 or 1.858.

Actually, looking at this again, I want to make sure about the cash figure. Let me check if there are other liquid assets:

"Other Current Financial Assets": 84,000,000 EUR
"Current Derivative Financial Assets": 115,000,000 EUR

These are relatively small. "Other Current Financial Assets" might include some liquid items, but without more detail, I'll stick with Cash and Cash Equivalents + Current Cash Management Financial Assets.

Actually, S&P methodology might also include "Current Cash Management Financial Assets" as part of cash. Let me verify this is appropriate. The term "Cash Management" suggests these are short-term cash management vehicles, similar to money market funds or short-term deposits. So yes, including them seems right.

Final calculation:
Net Debt = 32,100 - 13,333 = 18,767 million EUR
EBITDA = 10,102 million EUR
Ratio = 1.85775...

I'll round to 1.86 or present as 1.858. Given the precision of inputs, two decimal places seems appropriate.

Actually, let me also consider if S&P uses a slightly different EBITDA. Some S&P methodologies use "adjusted EBITDA" which might add back certain items. But without specific adjustments mentioned, standard EBITDA is appropriate.

One more consideration: Should I use "Profit Loss From Operating Activities Recurring" (6,481) instead of "Profit Loss From Operating Activities" (6,489)? The difference is only 8 million (the non-recurring item), which is small. Using 6,481 would give EBITDA = 10,094, and ratio = 18,767/10,094 = 1.859. Very similar.

I'll stick with 6,489 as it's the most comprehensive operating profit figure.

Final answer: 1.86 (or more precisely 1.858)

Let me present this with a bit more precision: 1.857750941... ≈ 1.86

Actually, I want to do one more check. Is there any "current portion of long-term debt" hidden somewhere?

Looking at current liabilities:
- Shortterm Borrowings: 6,368,000,000
- Current Lease Liabilities: 522,000,000
- Current Derivative Financial Liabilities: 440,000,000
- Current Tax Liabilities Current: 607,000,000
- Trade And Other Current Payables To Trade Suppliers: 13,088,000,000
- Other Current Liabilities: 20,315,000,000
- Current Provisions: 6,599,000,000

Total Current Liabilities = 47,939,000,000

I don't see a separate "current portion of noncurrent borrowings" or similar. This suggests that either:
1. It's included in "Shortterm Borrowings"
2. It's included in "Other Current Liabilities"
3. There is no current portion (all long-term debt is classified as noncurrent)

Given the explicit "Noncurrent Portion Of Noncurrent Bonds Issued" and "Noncurrent Portion Of Other Noncurrent Borrowings", this suggests there might be current portions elsewhere. But without explicit identification, I'll assume "Shortterm Borrowings" captures the current portion, or there isn't a material current portion separate from what's shown.

Actually, looking more carefully: "Noncurrent Portion Of Noncurrent Bonds Issued" = 20,425,000,000. This wording suggests this is the noncurrent portion, implying there might be a current portion. But I don't see "Current Portion Of Noncurrent Bonds Issued" anywhere.

Similarly for "Noncurrent Portion Of Other Noncurrent Borrowings" = 3,205,000,000.

If there were current portions, they might be in "Shortterm Borrowings" or "Other Current Liabilities". But I can't identify them specifically, so I'll proceed with what's explicitly shown as debt.

My final calculation:
Net Debt = 18,767,000,000 EUR
EBITDA = 10,102,000,000 EUR
Net Debt / EBITDA = 1.86x

<answer>1.86</answer>