To estimate the Net Debt to EBITDA ratio for 2022 using the standard S&P Capital IQ methodology, we calculate the standard Net Debt and EBITDA figures based on the provided annual report data.

**1. Calculate EBITDA**
Under the S&P Capital IQ methodology, standard EBITDA is calculated by adding Depreciation and Amortization to the Operating Income (EBIT).
* **Operating Income** ("Profit Loss From Operating Activities"): 239,721,000 EUR
* **Depreciation and Amortisation Expense**: 249,276,000 EUR
* **EBITDA** = 239,721,000 + 249,276,000 = 488,997,000 EUR

**2. Calculate Net Debt**
Net debt is calculated as Total Debt (Short-Term plus Long-Term Borrowings) minus Cash and Cash Equivalents.
* **Long-Term Borrowings**: 1,695,362,000 EUR
* **Current Borrowings And Current Portion Of Noncurrent Borrowings**: 638,944,000 EUR
* **Total Debt** = 1,695,362,000 + 638,944,000 = 2,334,306,000 EUR
* **Cash And Cash Equivalents**: 365,292,000 EUR
* **Net Debt** = 2,334,306,000 - 365,292,000 = 1,969,014,000 EUR

**3. Calculate Net Debt / EBITDA Ratio**
* **Net Debt / EBITDA** = 1,969,014,000 EUR / 488,997,000 EUR ≈ 4.0266

Rounding to two decimal places, we get 4.03.

<answer>4.03</answer>