To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we first need to calculate the three components: Net Debt, EBITDA, and the ratio itself.

1. **Calculate Net Debt:**
   S&P defines Net Debt as the total debt (financial liabilities) minus cash and cash equivalents, minus temporary investments.
   - **Total Debt (Financial Liabilities):** This includes both noncurrent and current financial liabilities.
     - Other Noncurrent Financial Liabilities (2023-01-01): 5,867,000,000 EUR
     - Other Current Financial Liabilities (2023-01-01): 1,022,000,000 EUR
     - Total Debt = 5,867,000,000 + 1,022,000,000 = 6,889,000,000 EUR
   - **Cash and Cash Equivalents:**
     - Cash And Cash Equivalents (2023-01-01): 2,584,000,000 EUR
   - **Net Debt** = Total Debt - Cash & Cash Equivalents = 6,889,000,000 - 2,584,000,000 = 4,305,000,000 EUR

2. **Determine EBITDA:**
   The annual report explicitly provides the "Gross Operating Income EBITDA" for the period 2022-01-01 - 2023-01-01 (which corresponds to the fiscal year 2022).
   - **EBITDA** = 1,505,000,000 EUR

3. **Calculate Net Debt / EBITDA Ratio:**
   - Ratio = Net Debt / EBITDA
   - Ratio = 4,305,000,000 / 1,505,000,000
   - Ratio ≈ 2.860465... 

Rounding to two decimal places gives 2.86.

<answer>2.86</answer>