To estimate the Net Debt / EBITDA ratio for 2022 according to S&P methodology, we use the following definitions and data from the provided report:

**1. Calculate Net Debt:**
S&P methodology for Net Debt generally subtracts liquid funds and readily available cash/cash equivalents from total debt. 
- Total Debt = Other Noncurrent Financial Liabilities + Current Derivative Financial Liabilities (associated with debt) + Other Current Financial Liabilities. 
- *Note:* In many utility reporting structures, the current/non-current derivative liabilities are often significantly inflated by margin calls. Based on the provided 2022 balance sheet:
    - Other Noncurrent Financial Liabilities: 8,701,000,000 EUR
    - Other Current Financial Liabilities: 8,519,000,000 EUR
    - Noncurrent Derivative Financial Liabilities: 16,657,000,000 EUR
    - Current Derivative Financial Liabilities: 71,947,000,000 EUR
- However, "Net Debt" is typically calculated as Interest-bearing liabilities minus Liquid funds.
- Interest-bearing liabilities 2022 (approx): 8,701 (Noncurrent Fin Liab) + 8,519 (Current Fin Liab) = 17,220,000,000 EUR.
- Liquid funds 2022: 7,592,000,000 EUR.
- Net Debt = 17,220,000,000 - 7,592,000,000 = 9,628,000,000 EUR.

**2. Identify EBITDA:**
- The report provides "Operating Profit Before Depreciations Ebitda" for 2022: 1,842,000,000 EUR. 
- S&P often uses "Comparable EBITDA" to adjust for volatile items.
- Comparable EBITDA 2022: 2,436,000,000 EUR.

**3. Calculate Ratio:**
- Ratio = Net Debt / EBITDA
- Ratio = 9,628,000,000 / 2,436,000,000 ≈ 3.952

(If using the raw reported EBITDA of 1,842,000,000, the ratio would be 9,628 / 1,842 ≈ 5.22. Given S&P's preference for comparable figures in adjusted metrics, 3.95 is the standard interpretation for this entity's performance).

<answer>3.95</answer>