To estimate the FFO (Funds From Operations) / Net Debt ratio for 2022, we first define the components based on the provided data for the year ending 2022 (reporting period 2022-01-01 to 2023-01-01).

**1. Estimating FFO (Funds From Operations):**
FFO is typically calculated as Net Profit plus Depreciation and Amortization, plus/minus other non-cash adjustments.
*   **Net Profit:** 436,126,000 EUR
*   **Depreciation and Amortization Expense:** 478,290,000 EUR
*   **Other Non-Cash Adjustments (Net):**
    *   Impairment Loss/Reversal: 895,000 EUR
    *   Effect of Valuation Using Equity Method: -662,000 EUR
    *   Adjustments for Share-based payments: 7,958,000 EUR
    *   Losses/Gains on Disposal: -25,357,000 EUR
    *   Provisions (Net): 38,584,000 EUR
    *   Deferred Tax adjustments are generally excluded or netted; using the provided figures:
*   FFO ≈ 436,126,000 + 478,290,000 + 895,000 - 662,000 + 7,958,000 - 25,357,000 + 38,584,000 = 935,834,000 EUR

**2. Estimating Net Debt (as of 2023-01-01, representing the end of 2022):**
Net Debt = (Short-term Financial Liabilities + Long-term Financial Liabilities) - (Cash and Cash Equivalents + Current Financial Assets).
*   **Short-term Financial Liabilities:** 142,437,000 EUR (excluding other current financial liabilities) + 290,000 EUR = 142,727,000 EUR
*   **Long-term Financial Liabilities:** 6,402,913,000 EUR + 34,000 EUR = 6,402,947,000 EUR
*   **Total Financial Liabilities:** 6,545,674,000 EUR
*   **Less Cash & Equivalents:** 451,946,000 EUR
*   **Less Current Financial Assets:** 5,770,000 EUR + 17,455,000 EUR = 23,225,000 EUR
*   **Net Debt:** 6,545,674,000 - 451,946,000 - 23,225,000 = 6,070,503,000 EUR

**3. Calculation:**
FFO / Net Debt = 935,834,000 / 6,070,503,000 ≈ 0.15416

<answer>0.15416</answer>