To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the Net Debt and the EBITDA for the year ending 2022-01-01 (which corresponds to the fiscal year 2021, but often denoted as the 2022 reporting period in the dates provided). 

**1. Calculating Net Debt**
According to S&P methodology, Net Debt is generally calculated as:
Net Debt = Total Financial Debt - Cash and Cash Equivalents

From the balance sheet as of 2022-01-01:
- Long-term Borrowings = 30,458,000,000 EUR
- Current Borrowings and Current Portion of Noncurrent Borrowings = 10,590,000,000 EUR
- Total Financial Debt = 30,458,000,000 + 10,590,000,000 = 41,048,000,000 EUR
- Cash and Cash Equivalents = 13,890,000,000 EUR

Net Debt = 41,048,000,000 - 13,890,000,000 = 27,158,000,000 EUR

*(Note: We exclude derivative financial liabilities and other non-financial liabilities as S&P primarily focuses on interest-bearing debt for the Net Debt calculation).*

**2. Calculating EBITDA**
S&P defines EBITDA as the earnings from continuing operations before interest, taxes, depreciation, and amortization. Under S&P methodology, EBITDA typically starts from the reported EBIT (Operating Profit) and adds back D&A. Non-recurring items are usually left within the operating profit as they reflect the ongoing cash generation volatility as viewed by S&P.

From the income statement for 2021-01-01 - 2022-01-01:
- Profit Loss From Operating Activities (EBIT) = 6,722,000,000 EUR
- Depreciation Amortization And Provisions = 4,840,000,000 EUR

EBITDA = 6,722,000,000 + 4,840,000,000 = 11,562,000,000 EUR

*(Alternatively, if calculated from Revenue down: Revenue (57,866M) - Purchases (38,861M) - Employee Benefits (7,692M) - Other Taxes (1,479M) = 9,834M. Adding back D&A (4,840M) gives 14,674M. If we then add back Impairments (1,028M) to isolate pure D&A, we get 13,646M. However, starting from the final reported Operating Profit and adding back the full D&A line item is the standard S&P approach, yielding 11,562M).*

**3. Calculating the Ratio**
Net Debt / EBITDA = 27,158,000,000 / 11,562,000,000 ≈ 2.348

Rounding to two decimal places gives 2.35.

<answer>2.35</answer>