To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we must first calculate the components: Net Debt and EBITDA. 

1. **Net Debt Calculation:**
S&P defines Net Debt as total financial debt minus cash, cash equivalents, and liquid assets.
- **Total Financial Debt:** This includes both noncurrent and current financial liabilities, lease liabilities, concession liabilities, and bank overdrafts. 
  - Noncurrent financial liabilities: 19,692,100,000 EUR
  - Current financial liabilities: 6,521,400,000 EUR
  - Noncurrent lease liabilities: 1,656,200,000 EUR
  - Current lease liabilities: 496,500,000 EUR
  - Noncurrent concession liabilities: 1,680,500,000 EUR
  - Current concession liabilities: 243,200,000 EUR
  - Bank overdrafts: 213,600,000 EUR
  - *Total Financial Debt* = 19,692.1 + 6,521.4 + 1,656.2 + 496.5 + 1,680.5 + 243.2 + 213.6 = 30,503.5 million EUR.

- **Cash & Liquid Assets:** This includes cash and cash equivalents, bank overdrafts (often considered part of the cash position in net debt calculations, reducing the debt side), and other highly liquid financial assets. S&P often utilizes the cash flow statement's ending net cash position to encompass liquid assets.
  - Looking at the Cash Flow Statement: "Cash And Cash Equivalents If Different From Statement Of Financial Position" for 2023-01-01 is 8,798,600,000 EUR. 
  - "Bank Overdrafts And Other Cash Positions" is 213,600,000 EUR.
  - Total Cash & Liquid Assets = 8,798.6 + 213.6 = 9,012.2 million EUR.
  - *Net Debt* = Total Financial Debt - Cash & Liquid Assets = 30,503.5 - 9,012.2 = 21,491.3 million EUR. (Note: If we strictly subtracted just "Cash And Cash Equivalents" from the balance sheet of 9,012.2M, Net Debt would be 30,503.5 - 9,012.2 = 21,491.3M).

2. **EBITDA Calculation:**
S&P defines EBITDA as Operating Income (EBIT) plus Depreciation, Amortization, and Impairment (D&A). 
- **Operating Income:** From the income statement, the company uses "Resultat Operationnel Apres Quote Part De Resultat Net Dans Les Entites Mises En Equivalence" (Operating profit after share of net income of equity-accounted entities) as its reported EBIT. For 2022, this is 2,333,300,000 EUR.
- **D&A:** "Operating Depreciation Amortization Provisions And Impairment Losses" for 2022 is 3,178,600,000 EUR.
- *EBITDA* = 2,333.3 + 3,178.6 = 5,511.9 million EUR.

3. **Net Debt / EBITDA Ratio:**
- Ratio = Net Debt / EBITDA = 21,491.3 / 5,511.9 ≈ 3.899.

Given standard S&P methodology rounding to one decimal place for ratios, this results in 3.9.

<answer>3.9</answer>