To estimate the Net Debt / EBITDA ratio for 2022 using the S&P methodology, we first calculate the necessary components:

1. **Net Debt**:
   - Total Borrowings (Noncurrent + Current): 8,416,700,000 (Long-term) + 444,100,000 (Short-term) + 1,909,300,000 (Current portion of long-term) = 10,770,100,000 EUR.
   - Financial Liabilities (Noncurrent + Current): 247,200,000 (Noncurrent) + 44,900,000 (Current) = 292,100,000 EUR.
   - Total Debt: 10,770,100,000 + 292,100,000 = 11,062,200,000 EUR.
   - Cash and Cash Equivalents: 2,155,100,000 EUR.
   - Financial Assets (Noncurrent + Current): 494,400,000 + 255,300,000 = 749,700,000 EUR.
   - Net Debt = Total Debt - (Cash and Cash Equivalents + Financial Assets) = 11,062,200,000 - (2,155,100,000 + 749,700,000) = 8,157,400,000 EUR.

2. **EBITDA**:
   - Profit Loss From Operating Activities: 1,333,500,000 EUR.
   - Adjustments for Depreciation, Amortisation, and Impairment Loss Reversal: 725,700,000 EUR.
   - Other non-cash items (accruals/provisions): 51,700,000 EUR.
   - EBITDA = Operating Profit + Depreciation/Amortisation + Provisions = 1,333,500,000 + 725,700,000 + 51,700,000 = 2,110,900,000 EUR.

3. **Ratio Calculation**:
   - Net Debt / EBITDA = 8,157,400,000 / 2,110,900,000 ≈ 3.8644.

Rounding to standard financial precision:

<answer>3.86</answer>