To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we first need to calculate the values of Net Debt and EBITDA for the year 2022. The dates 2022-01-01 to 2023-01-01 represent the full year 2022.

**1. Calculate Net Debt:**
According to S&P methodology, Net Debt is generally calculated as Total Debt (short-term and long-term borrowings) minus Cash and Cash Equivalents. 
- Short-term Borrowings (2023-01-01): 4,446,000,000 EUR
- Current Portion of Long-term Borrowings (2023-01-01): 3,097,000,000 EUR
- Long-term Borrowings (2023-01-01): 19,374,000,000 EUR
- Total Debt = 4,446,000,000 + 3,097,000,000 + 19,374,000,000 = 26,917,000,000 EUR

- Cash and Cash Equivalents (2023-01-01): 10,155,000,000 EUR

- Net Debt = Total Debt - Cash and Cash Equivalents = 26,917,000,000 - 10,155,000,000 = 16,762,000,000 EUR

**2. Calculate EBITDA:**
EBITDA is calculated by adding Depreciation and Amortization (D&A) to the Profit/Loss from Operating Activities (Operating Income).
- Profit/Loss from Operating Activities (2022): 17,510,000,000 EUR
- Depreciation and Amortization Expense (2022): 7,205,000,000 EUR

- EBITDA = Operating Profit + D&A = 17,510,000,000 + 7,205,000,000 = 24,715,000,000 EUR

**3. Calculate the Ratio:**
- Net Debt / EBITDA = 16,762,000,000 / 24,715,000,000 ≈ 0.6782

<answer>0.68</answer>