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 2022 (ending on 2023-01-01).

1. **Calculate Net Debt**: 
According to S&P methodology, Net Debt is typically calculated as Total Financial Debt minus Cash and Cash Equivalents. 
- Total Financial Debt (Borrowings) = Long-term Borrowings + Current Borrowings And Current Portion Of Noncurrent Borrowings
  - Long-term Borrowings (2023-01-01) = 12,689,000,000 EUR
  - Current Borrowings And Current Portion Of Noncurrent Borrowings (2023-01-01) = 2,110,000,000 EUR
  - Total Financial Debt = 12,689,000,000 + 2,110,000,000 = 14,799,000,000 EUR
- Cash and Cash Equivalents (2023-01-01) = 3,985,000,000 EUR
- Net Debt = 14,799,000,000 - 3,985,000,000 = 10,814,000,000 EUR

2. **Identify EBITDA**:
The report provides the EBITDA directly for the period 2022-01-01 to 2023-01-01.
- EBITDA (Beneficio Bruto De Explotacion Ebitda) = 4,954,000,000 EUR

3. **Calculate the Ratio**:
- Net Debt / EBITDA = 10,814,000,000 / 4,954,000,000 ≈ 2.183

<answer>2.18</answer>