To estimate the Net Debt / EBITDA ratio based on the S&P Capital IQ methodology, we first calculate the standard Net Debt and EBITDA from the provided financial facts.

**1. S&P Net Debt Calculation**
Under standard S&P Capital IQ methodology, Net Debt is defined as Total Debt minus Cash and Cash Equivalents.
Total Debt includes both short-term and long-term borrowings.
*   **Long-term Borrowings:** 28,083,000,000 EUR
*   **Current Borrowings And Current Portion Of Noncurrent Borrowings:** 12,508,000,000 EUR
*   **Total Debt:** 28,083,000,000 + 12,508,000,000 = 40,591,000,000 EUR

We deduct the highly liquid cash:
*   **Cash And Cash Equivalents:** 15,570,000,000 EUR
*   **Net Debt:** 40,591,000,000 - 15,570,000,000 = 25,021,000,000 EUR

**2. S&P EBITDA Calculation**
S&P Capital IQ calculates EBITDA top-down by taking Operating Revenues and deducting Operating Expenses (excluding Depreciation, Amortization, and non-recurring items like impairments or restructuring).
*   **Revenue:** 93,865,000,000 EUR
*   **Other Income:** 1,624,000,000 EUR
*   **Purchases And Operating Derivatives:** -74,535,000,000 EUR
*   **Employee Benefits Expense:** -8,078,000,000 EUR
*   **Tax Expense Other Than Income Tax Expense:** -3,380,000,000 EUR

*Clean EBIT (Current Operating Income):* 93,865 + 1,624 - 74,535 - 8,078 - 3,380 = 4,309,000,000 EUR
To get EBITDA, we add back Depreciation, Amortization And Provisions:
*   **Depreciation Amortization And Provisions:** 5,187,000,000 EUR
*   **EBITDA:** 4,309,000,000 + 5,187,000,000 = 9,496,000,000 EUR

*(Note: This completely reconciles with adding D&A to the reported standard metric "Current Operating Income Including Operating Mtm" of 4,309,000,000 EUR).*

**3. Net Debt / EBITDA Ratio**
Ratio = 25,021,000,000 EUR / 9,496,000,000 EUR = 2.6348989...

<answer>2.6349</answer>