Okay, let’s break this down step by step using S&P’s methodology for net debt / EBITDA.  

**Step 1 – Calculate EBITDA for 2022**  
The income statement provides:  
Profit (Loss) from Operating Activities = 17,510,000,000 EUR in 2022.  
Depreciation & Amortisation = 7,205,000,000 EUR  
Impairment Loss = 1,140,000,000 EUR  
Write-off of Tangible and Intangible Assets = 599,000,000 EUR  

EBITDA = Operating Profit + Depreciation/Amortisation + Impairments + Write-offs  
= 17,510M + 7,205M + 1,140M + 599M = **26,454,000,000 EUR**

**Step 2 – Calculate Net Debt per S&P methodology**  
We look at:  
- Short-term borrowings (current) = 4,446M  
- Current portion of long-term borrowings = 3,097M  
- Current lease liabilities = 884M  
- Long-term borrowings = 19,374M  
- Non-current lease liabilities = 4,067M  
*Less*:  
- Cash and cash equivalents = 10,155M  
- Current financial assets at FV through P&L (if liquid) = 8,251M  
- Other current financial assets (if liquid/investments) = 1,504M  

S&P normally includes easily monetizable current financial assets in offsetting debt.  

Total Debt = 4,446 + 3,097 + 884 + 19,374 + 4,067 = **31,868M**  
Total Cash & Liquid assets = 10,155 + 8,251 + 1,504 = **19,910M**

Net Debt = 31,868 – 19,910 = **11,958M EUR**

**Step 3 – Ratio**  
Net Debt / EBITDA = 11,958 / 26,454 ≈ **0.452**

Final answer:  

<answer>0.452</answer>