To estimate the Net Debt to EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the S&P adjusted Net Debt and the S&P adjusted EBITDA from the financial figures for the year ended December 31, 2022 (represented as the 2023-01-01 snapshot or 2022-01-01 to 2023-01-01 duration).

**1. S&P Adjusted EBITDA**
Under S&P methodology, standard EBITDA is usually calculated as Operating Profit (EBIT) plus Depreciation and Amortization (D&A). 
- Profit/Loss From Operating Activities (EBIT): 641,338,000 EUR
- Depreciation, Amortisation, and Impairment Loss: 479,186,000 EUR

EBITDA = 641,338,000 + 479,186,000 = 1,120,524,000 EUR

*(Note: Dividends received from equity investments are typically small and, without specialized recurring classification, the standard operating D&A add-back constitutes the core of S&P EBITDA).*

**2. S&P Adjusted Net Debt**
S&P includes Short-term and Long-term Financial Debt, Lease Liabilities (already captured within financial liabilities under IFRS 16), and Post-Retirement/Pension obligations. It then deducts highly liquid, unrestricted Cash and Cash Equivalents.
- Short Term Financial Liabilities: 142,437,000 EUR
- Long Term Financial Liabilities: 6,402,913,000 EUR
- Noncurrent Provisions For Employee Benefits (Pensions): 69,917,000 EUR
Gross Debt = 142,437,000 + 6,402,913,000 + 69,917,000 = 6,615,267,000 EUR

Less: Cash and Cash Equivalents
- Cash and Cash Equivalents: 451,946,000 EUR

Net Debt = 6,615,267,000 - 451,946,000 = 6,163,321,000 EUR

*(Including minor 'Other' financial liabilities totaling ~324,000 EUR does not materially change the figures).*

**3. Net Debt / EBITDA Ratio**
Net Debt / EBITDA = 6,163,321,000 EUR / 1,120,524,000 EUR ≈ 5.50

<answer>5.50</answer>