Let’s go step-by-step.

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**1. Identify EBITDA for 2022**  
From the facts:  
- *Beneficio Bruto De Explotacion Ebitda* for 2022 = **4,954,000,000 EUR**

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**2. Define Net Debt (S&P Methodology)**  
S&P typically defines net debt as:  

**Short-term debt** + **Long-term debt** + **Lease liabilities (current and non-current)**  
– **Cash and cash equivalents**

From the balance sheet (as of 2023-01-01, representing end of FY2022):

- *Current Borrowings And Current Portion Of Noncurrent Borrowings* = 2,110,000,000 EUR  
- *Long-term Borrowings* = 12,689,000,000 EUR  
- *Current Lease Liabilities* = 177,000,000 EUR  
- *Noncurrent Lease Liabilities* = 1,309,000,000 EUR  
- *Cash And Cash Equivalents* = 3,985,000,000 EUR  

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**3. Calculate gross debt**  
Gross debt = 2,110,000,000 + 12,689,000,000 + 177,000,000 + 1,309,000,000  
= **16,285,000,000 EUR**

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**4. Subtract cash**  
Net debt = 16,285,000,000 – 3,985,000,000  
= **12,300,000,000 EUR**

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**5. Calculate Net Debt / EBITDA**  
= 12,300,000,000 / 4,954,000,000 ≈ **2.48**

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<answer>2.48</answer>