To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the Net Debt and the EBITDA for the period ending/covering 2022 (the fiscal year running from 2022-01-01 to 2023-01-01).

1. **Net Debt**: 
The annual report explicitly provides the Net Debt value at the end of the period (2023-01-01). 
"Net Debt" 2023-01-01: 7,440,000,000 EUR.

2. **EBITDA**: 
Under S&P methodology, EBITDA is generally calculated as:
EBITDA = Profit Loss From Operating Activities (Operating Income) + Depreciation, Amortisation, and Impairment 
(Note: S&P typically adds back impairment losses/provisions as part of the DA&A adjustment, and operating income already has them deducted).

From the provided facts for the period 2022-01-01 to 2023-01-01:
- "Profit Loss From Operating Activities": 1,872,000,000 EUR
- "Depreciation And Amortisation Expense": 2,228,000,000 EUR
- "Depreciation Rightofuse Assets": 446,000,000 EUR
- "Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss And Provision Expense": 172,000,000 EUR

Adding these together gives the EBITDA:
EBITDA = 1,872,000,000 + 2,228,000,000 + 446,000,000 + 172,000,000 = 4,718,000,000 EUR.

3. **Net Debt / EBITDA Ratio**:
Ratio = Net Debt / EBITDA
Ratio = 7,440,000,000 / 4,718,000,000 ≈ 1.5769...

Rounding to two decimal places, the ratio is 1.58.

<answer>1.58</answer>