To estimate the Net Debt / EBITDA ratio for 2022 using the S&P methodology, we identify the necessary components from the provided data:

1. **EBITDA:** The report explicitly lists "Beneficio Bruto De Explotacion Ebitda" (EBITDA) for the period 2022-01-01 to 2023-01-01 as **4,954,000,000 EUR**.

2. **Net Debt:** Net Debt is generally calculated as Gross Financial Debt minus Cash and Cash Equivalents.
   * **Gross Financial Debt (as of 2023-01-01):**
     * Long-term borrowings: 12,689,000,000 EUR
     * Current borrowings and current portion of noncurrent borrowings: 2,110,000,000 EUR
     * Noncurrent lease liabilities: 1,309,000,000 EUR
     * Current lease liabilities: 177,000,000 EUR
     * Other current financial liabilities: 15,000,000 EUR
     * Other noncurrent financial liabilities: 1,000,000 EUR
     * Total Gross Debt = 12,689 + 2,110 + 1,309 + 177 + 15 + 1 = 16,301,000,000 EUR.
   * **Cash and Cash Equivalents (as of 2023-01-01):** 3,985,000,000 EUR.
   * **Net Debt:** 16,301,000,000 - 3,985,000,000 = **12,316,000,000 EUR**.

3. **Calculation:**
   * Ratio = Net Debt / EBITDA
   * Ratio = 12,316,000,000 / 4,954,000,000 ≈ 2.48607

(Note: If calculating based on 2022-01-01 starting figures: Gross debt = 13,786 + 1,493 + 1,325 + 196 + 9 + 3 = 16,812,000,000. Cash = 3,965,000,000. Net Debt = 12,847,000,000. EBITDA (2021-2022) = 3,529,000,000. Ratio = 3.64. However, financial reporting for the "2022" fiscal year typically utilizes the closing balances at the end of the year, which correspond to the 2023-01-01 timestamps provided.)

Using the year-end closing figures: 12,316,000,000 / 4,954,000,000 ≈ 2.486.

<answer>2.486</answer>