To calculate the Net Debt to EBITDA ratio for 2022 using the S&P methodology, we first determine the Total Debt, Cash and Cash Equivalents, and the EBITDA from the provided financials for the period ending 2022 (represented by the 2023-01-01 snapshot for balance sheet items, and 2022-01-01 to 2023-01-01 for income statement items).

1. **EBITDA:**
The given "Gross Operating Income EBITDA" for the 2022 period is exactly 1,505,000,000 EUR. 
*(This can also be verified by adding "Profit Loss From Operating Activities" of 687,000,000 EUR and "Depreciation Amortization Provisions And Writedowns" of 818,000,000 EUR).*

2. **Total Debt (Gross Debt):**
Under the standard S&P Capital IQ methodology, Total Debt includes all interest-bearing financial liabilities (short-term and long-term borrowings, including capitalized leases). 
- "Other Noncurrent Financial Liabilities" = 5,867,000,000 EUR
- "Other Current Financial Liabilities" = 1,022,000,000 EUR
- Total Gross Debt = 5,867,000,000 + 1,022,000,000 = 6,889,000,000 EUR

3. **Net Debt:**
Net Debt is calculated by subtracting highly liquid cash from the Total Gross Debt. 
- "Cash And Cash Equivalents" = 2,584,000,000 EUR
- Net Debt = 6,889,000,000 EUR - 2,584,000,000 EUR = 4,305,000,000 EUR

4. **Net Debt / EBITDA Ratio:**
- Ratio = Net Debt / EBITDA
- Ratio = 4,305,000,000 / 1,505,000,000 ≈ 2.8605

Rounding to two decimal places gives a ratio of 2.86.

<answer>2.86</answer>