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 2022-12-31 (reported as of 2023-01-01).

**1. Calculate Net Debt:**
S&P defines Net Debt as total financial debt (both current and non-current borrowings) minus cash and cash equivalents, minus current financial assets (often treated as highly liquid equivalents). 
- Noncurrent Financial Liabilities (2023-01-01): 5,689,900,000 EUR
- Current Financial Liabilities (2023-01-01): 650,100,000 EUR
- Noncurrent Lease Liabilities (2023-01-01): 55,100,000 EUR
- Current Lease Liabilities (2023-01-01): 21,300,000 EUR
*Total Financial Debt* = 5,689.9M + 650.1M + 55.1M + 21.3M = 6,416,400,000 EUR

- Cash And Cash Equivalents (2023-01-01): 1,942,400,000 EUR
- Current Financial Assets (2023-01-01): 77,700,000 EUR

*Net Debt* = Total Financial Debt - Cash & Cash Equivalents - Current Financial Assets
*Net Debt* = 6,416,400,000 - 1,942,400,000 - 77,700,000 = 4,396,300,000 EUR

**2. Calculate EBITDA:**
Under S&P methodology, EBITDA is typically calculated as Operating Profit (EBIT) + Depreciation & Amortization. 
- Profit Loss From Operating Activities (2022-01-01 to 2023-01-01): 533,800,000 EUR
- Adjustments For Depreciation And Amortisation Expense And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss (2022-01-01 to 2023-01-01): 478,600,000 EUR

*EBITDA* = 533,800,000 + 478,600,000 = 1,012,400,000 EUR

**3. Calculate the Ratio:**
Net Debt / EBITDA = 4,396,300,000 / 1,012,400,000 ≈ 4.3426

<answer>4.34</answer>