To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the Net Debt and the EBITDA for the year ending 2022-12-31 (reported as of 2023-01-01).

**1. Calculate Net Debt:**
S&P defines Net Debt as total financial debt (short-term and long-term borrowings) minus cash and cash equivalents. 
- Long-term Borrowings (2023-01-01): 15,782,604,000 EUR
- Current Borrowings and Current Portion of Noncurrent Borrowings (2023-01-01): 4,239,869,000 EUR
- Total Financial Debt = 15,782,604,000 + 4,239,869,000 = 20,022,473,000 EUR
- Cash and Cash Equivalents (2023-01-01): 4,900,205,000 EUR
- Net Debt = Total Financial Debt - Cash and Cash Equivalents = 20,022,473,000 - 4,900,205,000 = 15,122,268,000 EUR

**2. Calculate EBITDA:**
S&P typically defines EBITDA as Profit before income tax + Interest expense (Finance Costs) + Depreciation, Amortisation, and Impairment. We start from the Profit Before Income Tax and CESE to avoid the distorting effects of tax and extraordinary contributions.
- Profit Before Income Tax and CESE (2022): 1,619,773,000 EUR
- Finance Costs (2022): 1,753,220,000 EUR
- Depreciation Amortisation and Impairment Loss (2022): 1,979,007,000 EUR
- EBITDA = 1,619,773,000 + 1,753,220,000 + 1,979,007,000 = 5,352,000,000 EUR

*(Alternatively, EBITDA can be derived directly from the operating profit provided: Profit Loss Before Provisions Amortisation And Impairment Financial Income And Financial Expenses Income Tax Expense And CESE (which is EBIT) + D&A = 4,523,539,000 + 1,979,007,000 = 6,502,546,000 EUR. However, this EBIT includes the Finance Income of 843,000,000 EUR. Under S&P methodology, EBITDA is calculated by adding D&A and Interest Expense to the pre-tax profit, which properly accounts for the net interest (Finance Costs minus Finance Income) instead of embedding the gross finance income into the operational EBITDA. Using 5,352,000,000 EUR aligns with the standard S&P leverage calculation).*

**3. Calculate Net Debt / EBITDA Ratio:**
- Ratio = Net Debt / EBITDA = 15,122,268,000 / 5,352,000,000 ≈ 2.8256

<answer>2.83</answer>