To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the Net Debt and EBITDA for the period ending 2022-12-31 (reported as of 2023-01-01).

1. **Calculate EBITDA**:
S&P defines EBITDA as the sum of Profit Loss From Operating Activities and Depreciation And Amortisation Expense. 
For the 2022 period (2022-01-01 to 2023-01-01):
- Profit Loss From Operating Activities = 1,277,000,000 EUR
- Depreciation And Amortisation Expense = 566,000,000 EUR
EBITDA = 1,277,000,000 + 566,000,000 = 1,843,000,000 EUR.

(Note: The report also explicitly lists "Operating Profit Before Depreciations Ebitda" as 1,842,000,000 EUR, but the mathematical sum of the reported operating profit and depreciation exactly equals 1,843,000,000 EUR. We will use the calculated 1,843,000,000 EUR to strictly follow the S&P formula based on the provided line items.)

2. **Calculate Net Debt**:
S&P defines Net Debt as Total Financial Debt minus Cash and Cash Equivalents (and other highly liquid current financial assets). 
From the Balance Sheet as of 2023-01-01:
- Total Financial Debt (Borrowings) includes:
  - Other Noncurrent Financial Liabilities = 3,658,000,000 EUR
  - Other Current Financial Liabilities = 4,127,000,000 EUR
  Total Debt = 3,658,000,000 + 4,127,000,000 = 7,785,000,000 EUR.
- Cash and Cash Equivalents (Liquid Funds) = 3,919,000,000 EUR.
Net Debt = 7,785,000,000 - 3,919,000,000 = 3,866,000,000 EUR.

3. **Calculate the Ratio**:
Net Debt / EBITDA = 3,866,000,000 / 1,843,000,000 ≈ 2.0965.

Rounding to two decimal places gives 2.10.

<answer>2.10</answer>