To estimate the Net Debt / EBITDA ratio for VERBUND AG for 2022 using the S&P methodology, we identify the necessary components from the provided data:

1.  **EBITDA**: The report provides "EBITDA" for the period 2022-01-01 to 2023-01-01 as **3,160,679,000 EUR**.

2.  **Net Debt**:
    *   **Financial Liabilities**:
        *   Noncurrent financial liabilities (2022-01-01): 1,834,155,000 EUR
        *   Current financial liabilities (2022-01-01): 1,462,453,000 EUR
        *   Total Gross Financial Debt = 1,834,155,000 + 1,462,453,000 = 3,296,608,000 EUR.
    *   **Cash and Cash Equivalents**: The report lists "Cash and Cash Equivalents" (2022-01-01) as **318,562,000 EUR**.
    *   **Net Debt** = Total Gross Financial Debt - Cash and Cash Equivalents
        *   Net Debt = 3,296,608,000 - 318,562,000 = **2,978,046,000 EUR**.

*Note: S&P methodology typically utilizes the balance sheet position at the end of the reporting period. Since the question asks for the ratio for 2022, we use the closing balance sheet figures for the year 2022 (which are the same as 2023-01-01 if interpreting the year-end transition, but the prompt provides data for 2022-01-01 and 2023-01-01. Using the 2023-01-01 figures, which represent the year-end 2022 position):*

*   Noncurrent Financial Liabilities: 2,844,559,000 EUR
*   Current Financial Liabilities: 1,109,297,000 EUR
*   Total Gross Debt = 3,953,856,000 EUR
*   Cash: 409,252,000 EUR
*   Net Debt = 3,953,856,000 - 409,252,000 = 3,544,604,000 EUR

Ratio = 3,544,604,000 / 3,160,679,000 ≈ 1.12147

<answer>1.12147</answer>