To estimate the Funds From Operations (FFO) to Net Debt ratio for Fortum Oyj for 2022, we use the provided data.

1. **Calculate FFO (Funds From Operations):**
   FFO is typically defined as Cash Flow from Operating Activities (Continuing Operations) plus changes in working capital (if already excluded) or simply Cash Flow from Operating Activities (Continuing Operations). Based on the provided data, we use the cash flow from continuing operations:
   "Cash Flows From Used In Operating Activities Continuing Operations" 2022: 2,104,000,000 EUR.
   
2. **Calculate Net Debt:**
   Net Debt is generally defined as Interest-bearing liabilities minus Liquid funds.
   *   Total Interest-bearing liabilities can be derived from the provided non-current and current financial liabilities and provisions. However, since the prompt provides "Liabilities" (15,905,000,000 EUR for 2023, 135,997,000,000 EUR for 2022), and we need the position at the end of 2022 (which is the beginning of 2023), we use the 2023-01-01 figures:
   *   Interest-bearing liabilities (Noncurrent + Current financial liabilities + provisions):
       Noncurrent: 3,658,000,000 (Other non-current fin. liab) + 756,000,000 (Non-current deriv.) + 966,000,000 (Nuclear provisions) + 118,000,000 (Other long-term prov.) + 13,000,000 (Defined benefit) + 121,000,000 (Other noncurrent) = 5,632,000,000 EUR.
       Current: 4,127,000,000 (Other current fin. liab) + 3,973,000,000 (Current deriv.) + 13,000,000 (Other short-term prov.) + 352,000,000 (Margin liab) + 1,657,000,000 (Trade and other) = 10,122,000,000 EUR.
       Total Debt (Liabilities) = 15,754,000,000 EUR (approx).
   *   Liquid Funds (2023-01-01): 3,919,000,000 EUR.
   *   Net Debt = 15,754,000,000 - 3,919,000,000 = 11,835,000,000 EUR.

3. **Calculate Ratio:**
   FFO / Net Debt = 2,104,000,000 / 11,835,000,000 ≈ 0.17777.

Given the typical accounting practice in these reports, the ratio is approximately 0.178.

<answer>0.178</answer>