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 period ending 2022-12-31 (reported as 2023-01-01).

**Step 1: Calculate EBITDA**
S&P calculates EBITDA starting from the reported "Profit Loss From Operating Activities" and adding back Depreciation, Amortization, and Impairment/Reversal of Impairment. 
- Profit Loss From Operating Activities (2022-01-01 to 2023-01-01): 11,193,000,000 EUR
- Depreciation Amortisation And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss (2022-01-01 to 2023-01-01): 7,447,000,000 EUR

EBITDA = 11,193,000,000 + 7,447,000,000 = 18,640,000,000 EUR

**Step 2: Calculate Net Debt**
Under S&P methodology, Net Debt is calculated as Total Debt (Short-term + Long-term borrowings) minus Cash and Cash Equivalents. 
- Longterm Borrowings (2023-01-01): 68,191,000,000 EUR
- Shortterm Borrowings (2023-01-01): 18,392,000,000 EUR
- Current Portion Of Longterm Borrowings (2023-01-01): 2,835,000,000 EUR
- Cash And Cash Equivalents (2023-01-01): 11,041,000,000 EUR

Total Debt = 68,191,000,000 + 18,392,000,000 + 2,835,000,000 = 89,418,000,000 EUR
Net Debt = 89,418,000,000 - 11,041,000,000 = 78,377,000,000 EUR

**Step 3: Calculate Net Debt / EBITDA Ratio**
Net Debt / EBITDA = 78,377,000,000 / 18,640,000,000 ≈ 4.2043

<answer>4.20</answer>