To estimate the Net Debt to EBITDA ratio for 2022 based on the S&P Global Ratings methodology, we make specific adjustments to the reported financial figures:

**1. Calculate S&P Adjusted EBITDA:**
S&P’s methodology calculates EBITDA by taking Operating Profit (EBIT) and adding back Depreciation & Amortization. Furthermore, it adjusts for non-recurring items (such as impairment gains/losses and other gains) and equity method results (excluding equity earnings from non-consolidated JVs and instead adding the actual cash dividends received from them). 

* **Profit Loss From Operating Activities (EBIT):** 1,334,000,000 EUR
* **Add D&A and Provisions:** 762,000,000 EUR 
* **Less Impairment Reversals:** - 15,000,000 EUR (Reversals act as a gain in the P&L, so we deduct them)
* **Less Other Gains/Losses:** - 13,000,000 EUR
* **Less Operating Equity Earnings:** - 159,000,000 EUR (S&P excludes the accounting equity income)
* **Add JV Dividends Received:** + 89,000,000 EUR (S&P replaces equity income with actual cash received from operations)

*S&P Adjusted EBITDA* = 1,334 + 762 - 15 - 13 - 159 + 89 = **1,998,000,000 EUR** 

**2. Calculate S&P Adjusted Net Debt:**
S&P computes Gross Debt by adding standard interest-bearing obligations (Bonds, Loans, Leases) and specific debt-like liabilities like Asset Retirement Obligations (AROs) and pension deficits, which are housed under Noncurrent Provisions. Accessible/surplus cash is then deducted.

* **Noncurrent Bonds/Marketable Securities:** 3,101,000,000 EUR
* **Current Bonds/Marketable Securities:** 1,139,000,000 EUR
* **Noncurrent Loans:** 2,624,000,000 EUR
* **Current Loans:** 553,000,000 EUR
* **Noncurrent Lease Liabilities:** 439,000,000 EUR
* **Current Lease Liabilities:** 72,000,000 EUR
* **Noncurrent Provisions (AROs/Pensions):** 279,000,000 EUR
* **Total Adjusted Gross Debt:** 8,207,000,000 EUR

* **Less Cash and Cash Equivalents:** - 2,360,000,000 EUR *(Note: S&P generally does not deduct operating current financial assets unless perfectly liquid/unrestricted)*

*S&P Adjusted Net Debt* = 8,207 - 2,360 = **5,847,000,000 EUR**

**3. Ratio Calculation:**
*Net Debt / EBITDA* = 5,847,000,000 / 1,998,000,000 ≈ 2.926

<answer>2.93</answer>