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 from 2022-01-01 to 2023-01-01 (which corresponds to the fiscal year 2022).

**Step 1: Calculate Net Debt**
The facts provided include a direct value for Net Debt at the end of the period:
"Net Debt" 2023-01-01: 7,440,000,000 EUR
*(Alternatively, using S&P's standard formula: Net Debt = Short-term debt + Long-term debt - Cash & Cash equivalents. Short-term debt = Current Borrowings (1,361M) + Current Overdrafts (418M) = 1,779M. Long-term debt = 11,586M. Total debt = 1,779M + 11,586M = 13,365M. Cash & Cash equivalents = 5,736M. Net Debt = 13,365M - 5,736M = 7,629M. The provided Net Debt figure of 7,440M is often adjusted for other financial assets/liabilities, but we will use the explicitly stated Net Debt as it is the company's reported metric for this ratio.)*

**Step 2: Calculate EBITDA**
Under S&P methodology, EBITDA is calculated as:
EBITDA = Profit Loss From Operating Activities (Operating Income) + Depreciation, Amortisation, and Impairment 
We are given the following values for the period 2022-01-01 to 2023-01-01:
- Profit Loss From Operating Activities = 1,872,000,000 EUR
- Depreciation And Amortisation Expense = 2,228,000,000 EUR
- Depreciation Rightofuse Assets = 446,000,000 EUR
- Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss And Provision Expense = 172,000,000 EUR *(Note: Under S&P methodology, both impairments and provisions are added back to Operating Income to arrive at EBITDA)*

Let's sum these adjustments:
Total Depreciation, Amortisation, Impairment, and Provisions = 2,228,000,000 + 446,000,000 + 172,000,000 = 2,846,000,000 EUR.

EBITDA = 1,872,000,000 (Operating Profit) + 2,846,000,000 (Adjustments) = 4,718,000,000 EUR.

*(Note: Looking at the cash flow statement adjustments for "Adjustments For Provisions And Adjustments For Depreciation And Amortisation Expense And Impairment Loss..." gives 2,261,000,000 EUR. If we add the separate Right-of-Use depreciation of 424,000,000 EUR (cash flow basis) to this, we get 2,685,000,000 EUR. Adding this to Operating Profit gives 4,557,000,000 EUR. Using the P&L account figures is the standard approach for the initial EBITDA calculation).*

**Step 3: Calculate the Ratio**
Ratio = Net Debt / EBITDA
Ratio = 7,440,000,000 / 4,718,000,000 ≈ 1.5769...

Rounding to two decimal places gives 1.58.

<answer>1.58</answer>