Based on the provided data, S&P Global Ratings typically defines net debt as debt less cash and cash equivalents, with adjustments for certain items not detailed here. For a simplified calculation, we can use the balance sheet figures for financial liabilities and cash.

Cash and cash equivalents at the end of 2022 (2023-01-01) were 2,584,000,000 EUR.

For debt, we need the financial liabilities. The relevant items are:
- Other Noncurrent Financial Liabilities: 5,867,000,000 EUR
- Other Current Financial Liabilities: 1,022,000,000 EUR

Total financial liabilities = 5,867,000,000 + 1,022,000,000 = 6,889,000,000 EUR.

Net Debt = Total financial liabilities - Cash and cash equivalents
Net Debt = 6,889,000,000 - 2,584,000,000 = 4,305,000,000 EUR.

EBITDA (Gross Operating Income EBITDA) for the year 2022 (2022-01-01 to 2023-01-01) was 1,505,000,000 EUR.

Net Debt / EBITDA = 4,305,000,000 / 1,505,000,000 = 2.860465...

Rounding to two decimal places gives 2.86.

<answer>2.86</answer>