To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the values for Net Debt and EBITDA for the year 2022 (which covers the period from 2022-01-01 to 2023-01-01).

**Step 1: Calculate Net Debt**
Under S&P methodology, Net Debt is typically calculated as Total Financial Debt minus Cash and Cash Equivalents.
- Total Financial Debt (Borrowings) = Long-term Borrowings + Short-term Borrowings + Current Portion of Long-term Borrowings
- Long-term Borrowings (2023-01-01) = 8,416,700,000 EUR
- Short-term Borrowings (2023-01-01) = 444,100,000 EUR
- Current Portion of Long-term Borrowings (2023-01-01) = 1,909,300,000 EUR
- Total Financial Debt = 8,416,700,000 + 444,100,000 + 1,909,300,000 = 10,770,100,000 EUR
- Cash and Cash Equivalents (2023-01-01) = 2,155,100,000 EUR
- Net Debt = 10,770,100,000 - 2,155,100,000 = 8,615,000,000 EUR

**Step 2: Calculate EBITDA**
Under S&P methodology, EBITDA is calculated as Profit From Operating Activities (EBIT) plus Depreciation, Amortisation, and Impairment (as reported in the cash flow statement adjustments).
- EBIT (Profit Loss From Operating Activities, 2022-01-01 to 2023-01-01) = 1,333,500,000 EUR
- Depreciation, Amortisation, and Impairment (Adjustments For Depreciation And Amortisation Expense And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss, 2022-01-01 to 2023-01-01) = 736,100,000 EUR
- EBITDA = 1,333,500,000 + 736,100,000 = 2,069,600,000 EUR

**Step 3: Calculate the Ratio**
- Net Debt / EBITDA = 8,615,000,000 / 2,069,600,000 ≈ 4.1617

Rounded to two decimal places, the ratio is 4.16.

<answer>4.16</answer>