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 period ending 2022-01-01 to 2023-01-01.

1. **Calculate EBITDA**:
S&P typically defines EBITDA as Operating Profit (Profit Loss From Operating Activities) plus Depreciation and Amortization. 
From the provided data:
- "Profit Loss From Operating Activities" 2022-01-01 - 2023-01-01: 6,489,000,000 EUR
- "Adjustments For Depreciation And Amortisation Expense" 2022-01-01 - 2023-01-01: 3,613,000,000 EUR
EBITDA = 6,489,000,000 + 3,613,000,000 = 10,102,000,000 EUR.

2. **Calculate Net Debt**:
Net Debt is calculated as Total Financial Debt minus Cash and Cash Equivalents.
From the balance sheet data as of 2023-01-01 (representing the end of the 2022 fiscal year):
- Noncurrent Borrowings (Bonds + Other) = 20,425,000,000 + 3,205,000,000 = 23,630,000,000 EUR
- Short-term Borrowings = 6,368,000,000 EUR
- Noncurrent Lease Liabilities = 1,580,000,000 EUR
- Current Lease Liabilities = 522,000,000 EUR
- Total Financial Debt = 23,630,000,000 + 6,368,000,000 + 1,580,000,000 + 522,000,000 = 32,100,000,000 EUR.
- Cash and Cash Equivalents = 12,578,000,000 EUR
Net Debt = 32,100,000,000 - 12,578,000,000 = 19,522,000,000 EUR.

3. **Calculate the Ratio**:
Net Debt / EBITDA = 19,522,000,000 / 10,102,000,000 ≈ 1.9324.

<answer>1.93</answer>