To calculate the Net Debt to EBITDA ratio for the 2022 financial year according to the standard S&P methodology, we first calculate the EBITDA and Net Debt from the provided 2022 facts (using the flow period 2022-01-01 to 2023-01-01 and the stock period ending 2023-01-01).

**1. Calculate EBITDA**
Under standard S&P methodology for IFRS-reporting companies, EBITDA is calculated by adding Depreciation, Amortization, and Impairment back to the Operating Income (Profit/Loss From Operating Activities).
*   **Operating Income**: 641,338,000 EUR
*   **Depreciation, Amortisation, and Impairment**: 479,186,000 EUR
*   **EBITDA** = 641,338,000 + 479,186,000 = 1,120,524,000 EUR

*(Note: Under IFRS 16, operating lease expenses are already excluded from operating expenses and the lease component is treated as D&A and finance costs, naturally aligning with the S&P capitalization of operating leases.)*

**2. Calculate Net Debt**
Net Debt is calculated as the sum of all short-term and long-term financial liabilities minus accessible cash and cash equivalents.
*   **Short Term Financial Liabilities** (Excluding Other): 142,437,000 EUR
*   **Long Term Financial Liabilities** (Excluding Other): 6,402,913,000 EUR
*   **Other Current Financial Liabilities**: 290,000 EUR
*   **Other Noncurrent Financial Liabilities**: 34,000 EUR
*   **Total Financial Debt** = 142,437,000 + 6,402,913,000 + 290,000 + 34,000 = 6,545,674,000 EUR
*   **Less: Cash and Cash Equivalents**: 451,946,000 EUR
*   **Net Debt** = 6,545,674,000 - 451,946,000 = 6,093,728,000 EUR

*(Note: Depending on exact rigorous S&P adjustments, tax-effected pension deficits might be added, but based on the provided core financial liability statements, the pure financial Net Debt stands at 6.09 billion EUR.)*

**3. Net Debt / EBITDA Ratio**
*   **Ratio** = 6,093,728,000 / 1,120,524,000 = 5.43828...

<answer>5.44</answer>