Reasoning:

1.  **Define FFO / Net Debt Ratio:**
    *   FFO (Funds From Operations) is typically calculated as Cash Flow From Operations (CFFO) or some variation thereof. Given the available data, I'll use a standard approximation: Profit/Loss from Operating Activities + Depreciation & Amortization - Impairment Loss Reversal (or + Impairment Loss) - Current Income Tax Expense. Alternatively, FFO can be derived from the Cash Flow Statement.
    *   Net Debt is Total Financial Debt minus Cash and Cash Equivalents.

2.  **Calculate Net Debt:**
    *   *Financial Debt:*
        *   Noncurrent Financial Liabilities (Other): 1,751,255,000 EUR
        *   Noncurrent Lease Liabilities: 150,955,000 EUR
        *   Current Financial Liabilities at FVTPL: 76,644,000 EUR
        *   Other Current Financial Liabilities: 389,716,000 EUR
        *   Current Lease Liabilities: 6,362,000 EUR
        *   Total Financial Debt = 1,751,255,000 + 150,955,000 + 76,644,000 + 389,716,000 + 6,362,000 = 2,374,932,000 EUR
    *   *Cash and Cash Equivalents:* 392,811,000 EUR
    *   *Net Debt:* 2,374,932,000 - 392,811,000 = 1,982,121,000 EUR

3.  **Calculate FFO (Funds From Operations):**
    *   Using a common approximation of FFO from the provided data:
    *   FFO = Profit/Loss from Operating Activities (EBIT) + Depreciation & Amortization -/+ Adjustments for Impairment (Reversal) - Current Income Tax + Adjustments for non-cash items
    *   Alternatively, FFO = Cash Flow From Operating Activities (Continuing) + Income Taxes Paid (Operating) - Interest Paid.
    *   Let's calculate FFO directly from the Cash Flow Statement elements if possible, or use the standard formula.
    *   Standard FFO calculation: EBIT + D&A - Reversal of Impairment - Current tax.
        *   EBIT (Profit Loss From Operating Activities 2022) = 220,814,000 EUR
        *   Depreciation & Amortization = Amortisation Expense + Depreciation Expense = 58,741,000 + 176,689,000 = 235,430,000 EUR
        *   Impairment Loss Reversal = 43,185,000 EUR (Added back)
        *   Income Tax Expense = 97,569,000 EUR
        *   Wait, the standard formula is often: FFO = Net Income + D&A + Deferred Taxes + Other Non-Cash Items.
        *   Let's try: Profit/Loss from Continuing Operations = 88,966,000 EUR
        *   Plus D&A (Continuing): 235,430,000 EUR
        *   Plus Impairment Loss Reversal (Intangible & PPE): 43,185,000 EUR
        *   Minus Gains/Losses on disposal of discontinued ops? Not needed.
        *   Let's use the Cash Flow Statement items: Cash Flows from Operating Activities Continuing = 502,520,000 EUR
        *   FFO is often proxied as Cash Flow from Operations + Taxes Paid + Interest Paid.
        *   Income Taxes Paid (Operating) = 91,854,000 EUR
        *   Interest Paid (Financing) = 29,146,000 EUR
        *   Let's look at the cash flow adjustments. A standard FFO formula is Net Cash from Operations before changes in working capital.
        *   "Cash Flows From Used In Operations Before Changes In Working Capital" = 616,360,000 EUR
        *   However, this figure usually includes interest received/paid and taxes paid. We should remove interest paid/received but keep taxes? Standard FFO sometimes adds back interest paid, but a common leverage ratio (FFO/Net Debt) uses FFO as EBITDA - Interest Paid - Taxes, or simply Cash Flow from Operations + Taxes Paid + Interest Paid.
        *   Let's use the standard Moody's/S&P FFO definition: Cash Flow from Operations (from CFS) - Change in Working Capital + Interest Paid = Net Cash from Operations before Working Capital Changes.
        *   Actually, "Cash Flows From Used In Operations Before Changes In Working Capital" = 616,360,000 EUR. This is a very standard FFO proxy in annual reports.
        *   Let's check: this number is derived from:
            *   Profit Loss Before Tax = 186,535,000
            *   Adjustments for D&A and Impairment = 278,615,000
            *   Adjustments for increase in provisions = 38,978,000 - 17,675,000 = 21,303,000
            *   Adjustments for impairment loss = 0
            *   Adjustments for undistributed profits = 2,294,000
            *   Adjustments for employee benefit liabilities = 66,000
            *   Adjustments for finance costs = 36,573,000
            *   Adjustments for income tax = -97,569,000? Wait.
            *   "Other Adjustments For Noncash Items" = -198,570,000
            *   Total Cash Flows From Operations Before Changes In Working Capital = 186,535 + 278,615 + 21,303 + 0 + 2,294 + 66 + 36,573 - 97,569? Let's just use the given value: 616,360,000 EUR.
    *   Let's refine FFO from the data. FFO = Cash Flows from Operations Before Changes in Working Capital - Interest Paid + Interest Received?
    *   Actually, FFO is typically defined as EBITDA - Net Interest Expense - Income Tax Expense + Release of Provisions + Other Non-Cash Items?
    *   Simpler FFO: Net Cash Flow from Operating Activities (458,926,000) + Income Taxes Paid (91,854,000) + Interest Paid (29,146,000) - Adjustments for Gains/Losses on Change in Fair Value of Derivatives (34,549,000) ???
    *   Let's stick to the standard formula using easily identifiable components:
        *   EBITDA (Profit Loss From Operating Activities Before Interest Taxes Depreciation And Amortisation Expense) = 499,430,000 EUR
        *   Minus Net Finance Costs (Finance Income Cost) = -36,573,000 EUR (Wait, Finance Costs = 112,195,000; Finance Income = 75,622,000; Net Finance Cost = -36,573,000)
        *   Minus Income Tax Paid = 91,854,000 EUR
        *   FFO = EBITDA + Finance Income - Finance Costs - Income Tax Paid.
        *   FFO = 499,430,000 - 36,573,000 - 91,854,000 = 371,003,000 EUR.
        *   Wait, this is FFO. Let's verify: EBITDA - Net Interest - Tax Paid. This is very close to standard definitions.
        *   Another way: Cash from Operations Before WC Changes - Interest Paid - Tax Paid?
        *   Cash From Ops Before Working Capital Changes = 616,360,000 EUR. This usually already deducts Interest Paid and Tax Paid? No, let's look at the reconciliation:
        *   Profit Before Tax: 186,535
        *   Adjustments for D&A: 278,615
        *   Adjustments for Provisions: 21,303
        *   Adjustments for Impairment: 0
        *   Adjustments for Undistributed Profits: 2,294
        *   Adjustments for Employee Benefits: 66
        *   Adjustments for Finance Costs: 36,573
        *   Other Adjustments: -198,570
        *   Sum = 326,816? No. 186,535 + 278,615 = 465,150. 465,150 + 21,303 = 486,453. 486,453 + 2,294 = 488,747. 488,747 + 66 = 488,813. 488,813 + 36,573 = 525,386. 525,386 - 198,570 = 326,816.
        *   Wait, the cash flow statement says "Cash Flows From Used In Operations Before Changes In Working Capital" = 616,360,000 EUR. Let's recalculate:
        *   Profit before Tax = 186,535
        *   D&A & Impairment = 278,615 (Sum: 465,150)
        *   Provisions increase = 38,978 - 17,675 = 21,303 (Sum: 486,453)
        *   Undistributed profits = 2,294 (Sum: 488,747)
        *   Employee benefits = 66 (Sum: 488,813)
        *   Finance Costs = 36,573 (Sum: 525,386)
        *   Other non-cash items = -198,570 (Sum: 326,816)???
        *   Wait, the report data says:
            *   "Adjustments For Decrease Increase In Inventories" ...
            *   Wait, I missed "Adjustments For Finance Costs" = 36,573,000.
            *   Let's look at "Other Adjustments For Noncash Items" = -198,570,000.
            *   Sum = 186,535 + 278,615 + 21,303 + 2,294 + 66 + 36,573 - 198,570 = 326,816. This is NOT 616,360.
            *   What did I miss? "Adjustments For Income Tax Expense" = 97,569,000? No, income tax expense is usually not added back to get to *operations before working capital changes*.
            *   Let's check the IFRS taxonomy elements again. Maybe the formula in the report for 616,360 is:
            *   Profit Before Tax: 186,535
            *   Adjustments for:
            *   D&A & Impairment: 278,615
            *   Provisions: 21,303
            *   Impairment Loss (Current Assets): 0
            *   Undistributed Profits: 2,294
            *   Employee Benefits: 66
            *   Finance Costs: 36,573
            *   Income Tax: Wait, "Adjustments For Income Tax Expense" = 97,569,000 is listed in the cash flow adjustments section provided? No, the standard IFRS cash flow starts with Profit Before Tax, then adjusts for non-cash items, then items related to investing/financing, then changes in working capital.
            *   Items listed under "Adjustments for non-cash items" usually do NOT include Income Tax Expense, but might include deferred tax? No, adjustments for non-cash items include: D&A, Impairment, Provisions, Undistributed profits, Employee benefits, Other Non-Cash Items, Finance Costs.
            *   Wait, "Profit Loss From Operating Activities" = 220,814. Maybe the CF starts there?
            *   "Profit Loss From Operating Activities" = 220,814
            *   D&A & Impairment = 278,615
            *   Provisions = 21,303
            *   Impairment = 0
            *   Other non-cash = -198,570
            *   Sum = 220,814 + 278,615 + 21,303 - 198,570 = 322,162. Still not 616,360.
            *   What if "Cash Flows From Used In Operations Before Changes In Working Capital" = 616,360 is computed as EBITDA + Other adjustments?
            *   EBITDA (Operating) = 499,430
            *   Provisions increase = 21,303
            *   Other Adjustments = -198,570?
            *   499,430 + 21,303 - 198,570 = 322,163.
            *   Okay, so 616,360 is NOT derived from the items I'm seeing. Let me check the formula provided in the prompt text:
            *   "Profit Loss Before Tax" 2022: 186,535
            *   "Adjustments For D&A And Impairment" = 278,615
            *   "Adjustments For Increase In Provisions" = 38,978
            *   "Adjustments For Decrease In Provisions" = 17,675
            *   "Adjustments For Impairment Loss..." = 0
            *   "Adjustments For Undistributed Profits..." = 2,294
            *   "Adjustments For Increase Decrease In Employee Benefit Liabilities" = 66
            *   "Adjustments For Finance Costs" = 36,573
            *   "Adjustments For Income Tax Expense" = 97,569
            *   "Other Adjustments For Noncash Items" = -198,570
            *   Wait, if the CF starts with Profit Before Tax and ADDS BACK Finance Costs and Income Tax? Yes! Standard indirect method:
            *   Profit Before Tax: 186,535
            *   Add back non-cash items: D&A (278,615), Provisions net (38,978 - 17,675 = 21,303), Impairment (0), Undistributed profits (2,294), Employee benefits (66), Other non-cash items (-198,570). Sum = 289,708.
            *   Add back items related to financing/investing: Finance Costs (36,573), Income Tax Expense (97,569). Sum = 134,142.
            *   Total Cash Flows From Operations Before Changes In Working Capital = 186,535 + 289,708 + 134,142 = 610,385? Wait, 186,535 + 278,615 + 21,303 + 2,294 + 66 + 36,573 + 97,569 - 198,570 = 424,385? No...
            *   Let's sum the positive adjustments: 278,615 + 38,978 + 2,294 + 66 + 36,573 + 97,569 = 454,095
            *   Let's sum the negative adjustments: 17,675 + 198,570 = 216,245
            *   Net adjustments = 237,850
            *   Profit Before Tax = 186,535
            *   Total = 424,385. Still not 616,360.
            *   What am I missing? "Other Adjustments For Noncash Items" = -198,570.
            *   Wait, Finance Cost = 36,573. This is negative in P&L. To adjust for finance costs in cash flow from operations, we ADD BACK the actual finance cost. Finance income cost = -36,573. So add back +36,573.
            *   What about derivatives? "Adjustments For Gains Losses On Change In Fair Value Of Derivatives" = 34,549. Is this included in Other Adjustments?
            *   Let's look at "Increase Decrease In Working Capital And Other Operating Activities" = 113,840,000. This includes "Adjustments For Gains Losses On Change In Fair Value Of Derivatives" = 34,549.
            *   Okay, the formula for FFO is very simple:
            *   "Profit Loss From Operating Activities Before Interest Taxes Depreciation And Amortisation Expense" (EBITDA) = 499,430,000 EUR
            *   This is the universally accepted starting point for FFO.
            *   FFO = EBITDA - Net Finance Costs - Current Income Tax (Paid) +/-- Cash From Discontinued Ops? No.
            *   FFO = EBITDA - Finance Income + Finance Costs - Income Tax Paid.
            *   Finance Costs = 112,195
            *   Finance Income = 75,622
            *   Income Tax Paid = 91,854
            *   FFO = 499,430 - 112,195 + 75,622 - 91,854 = 371,003,000 EUR.
            *   Let's check if 371,003 is correct. Another way: Cash Flow from Operations Continuous = 502,520. Discontinued ops CF = 43,594. Total CF from Ops = 546,114.
            *   FFO = CF from Ops + Interest Paid + Tax Paid - Change in WC?
            *   Interest Paid = 29,146. Tax Paid = 91,854.
            *   FFO = 546,114 + 29,146 + 91,854 - Change in WC?
            *   What is Change in WC? "Increase Decrease In Working Capital And Other Operating Activities" = 113,840. This includes other items. Let's use the simple formula.

4.  **Summarize the calculation:**
    *   **EBITDA:** 499,430,000 EUR
    *   **Net Finance Costs:** Finance Costs (112,195,000) - Finance Income (75,622,000) = 36,573,000 EUR
    *   **Income Tax Paid:** 91,854,000 EUR
    *   **FFO (approx.):** 499,430,000 - 36,573,000 - 91,854,000 = 371,003,000 EUR

5.  **Calculate Net Debt:**
    *   Total Non-Current Financial Liabilities = Other Noncurrent Financial Liabilities (1,751,255,000) + Noncurrent Lease Liabilities (150,955,000) + Noncurrent Financial Liabilities at FVTPL (0). Total = 1,902,210,000 EUR
    *   Total Current Financial Liabilities = Other Current Financial Liabilities (389,716,000) + Current Lease Liabilities (6,362,000) + Current Financial Liabilities at FVTPL (76,644,000). Total = 472,722,000 EUR
    *   Total Debt = 1,902,210,000 + 472,722,000 = 2,374,932,000 EUR
    *   Cash and Cash Equivalents = 392,811,000 EUR
    *   Net Debt = 2,374,932,000 - 392,811,000 = 1,982,121,000 EUR

6.  **Calculate FFO / Net Debt:**
    *   Ratio = 371,003,000 / 1,982,121,000
    *   Ratio = 0.1872

7.  **Double check FFO definition:** FFO is usually (Net Income + D&A + Losses on sales of assets - Gains on sales of assets - Profits from equity affiliates).
    *   Net Income Attributable to Parent = 378,939,000 (Wait, FFO is for the whole company, so use Total Net Income = 383,098,000)
    *   Total Profit/Loss = 383,098,000
    *   D&A = 235,430,000
    *   Impairment Loss Reversal = 43,185,000
    *   Profit from Discontinued Operations = 294,131,000
    *   Adjusted Net Income = 383,098 + 235,430 - 43,185 = 575,343. Still not standard.
    *   Let's use the standard FFO = Cash from Operations before Working Capital Changes - Interest Paid - Tax Paid?
    *   Cash From Operations Before Working Capital = 616,360
    *   Interest Paid = 29,146
    *   Tax Paid = 91,854
    *   FFO = 616,360 - 29,146 - 91,854 = 495,360.
    *   Ratio = 495,360,000 / 1,982,121,000 = 0.2499.
    *   Let's check FFO = EBITDA - Net Interest - Tax. EBITDA = 499,430. Net Interest = 36,573. Tax = 91,854. FFO = 371,003. Ratio = 0.1872.
    *   Let's check FFO = Cash from Operations + Tax Paid + Interest Paid. Cash from Ops = 458,926. Ratio = (458,926 + 91,854 + 29,146) / 1,982,121 = 579,926 / 1,982,121 = 0.2925.
    *   Let's use the definition: FFO = EBITDA - Net Interest Expense - Income Tax Paid - Impact of Derivatives?
    *   Standard FFO = Cash from Operations before changes in working capital (616,360) - Cash paid for interest (29,146) - Cash paid for taxes (91,854) +/– Other adjustments.
    *   Actually, Standard FFO = Net Income + D&A + Impairment Losses + Deferred Taxes - Gains on Sales of Property + Losses on Sales of Property. This is complex to calculate exactly without knowing what's in the other line items.
    *   A simpler, very widely accepted proxy for FFO when detailed line items are available is: EBITDA - Net Interest Expense - Current Income Tax.
    *   EBITDA = 499,430,000
    *   Net Interest = Finance Costs (112,195,000) - Finance Income (75,622,000) = 36,573,000
    *   Income Tax = 97,569,000 (Expense) - maybe actual tax paid is better? Income Tax Paid = 91,854,000.
    *   FFO = 499,430 - 36,573 - 91,854 = 371,003. Ratio = 0.187
    *   Let's check if FFO = 616,360 (Cash from Ops before WC changes) - 29,146 (Interest paid) = 587,214.
    *   What does the data say for discontinued ops? "Cash Flows From Used In Operating Activities Discontinued Operations" = 43,594. "Profit Loss From Discontinued Operations" = 294,131. FFO from continuing ops is what we want.
    *   Let's use the definition: EBITDA - Net Finance Costs - Current Tax.
    *   EBITDA = 499,430,000
    *   Finance Costs = -112,195,000
    *   Finance Income = 75,622,000
    *   Income Tax Paid = 91,854,000
    *   FFO = 499,430 - 112,195 + 75,622 - 91,854 = 371,003,000
    *   Net Debt = 1,982,121,000
    *   Ratio = 371,003,000 / 1,982,121,000 = 0.18717...

    Let me re-read the cash flow statement items carefully.
    "Cash Flows From Used In Operating Activities Continuing Operations" = 502,520,000
    "Income Taxes Paid Classified As Operating Activities" = 91,854,000
    "Interest Paid Classified As Financing Activities" = 29,146,000
    "Adjustments For Gains Losses On Change In Fair Value Of Derivatives" = 34,549,000
    FFO = Cash From Ops (Cont.) + Taxes Paid + Interest Paid - Other Non-Recurring Items?
    FFO = 502,520 + 91,854 + 29,146 = 623,520.
    Ratio = 623,520 / 1,982,121 = 0.314.
    This is a wide range. Let's stick to the standard formula used by rating agencies:
    FFO = Net Income from Continuing Operations + D&A + Deferred Taxes + Other Non-Cash Items - Gains/Losses on Asset Sales + Equity Method Adjustments.
    Let's try: Profit/Loss from Continuing Ops = 88,966,000.
    D&A (from CF, which includes impairment reversal? No, "Adjustments For Depreciation And Amortisation Expense And Impairment Loss Reversal... " = 278,615,000).
    So FFO = 88,966 + 278,615 = 367,581. Wait, what about deferred taxes? "Income Tax Expense Continuing Operations" = 97,569. "Income Taxes Paid" = 91,854. Deferred Tax = 5,715.
    So FFO = 367,581 + 5,715 = 373,296.
    What about "Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss Intangible Assets And Property Plant And Equipment" = 43,185,000? Is this already included in the 278,615,000? Yes, it says "Adjustments For Depreciation And Amortisation Expense And Impairment Loss Reversal... ". Wait, D&A = 58,741 + 176,689 = 235,430. Impairment Loss Reversal = 43,185. Sum = 278,615. So it includes the reversal. FFO calculation should remove the reversal because it's non-cash but not a true cash flow. FFO = Net Income + D&A +/- Adjustments for non-recurring non-cash items.
    FFO = 88,966 + 235,430 + 5,715 + Other non-cash items?
    Let's use the EBITDA method. EBITDA = 499,430.
    Net Interest = 36,573.
    Tax Paid = 91,854.
    FFO = 499,430 - 36,573 - 91,854 = 371,003.
    Net Debt = 1,982,121.
    Ratio = 0.187.
    
    Let's double check total debt:
    Noncurrent: 1,751,255 (Other Financial) + 150,955 (Lease) = 1,902,210
    Current: 389,716 (Other Financial) + 76,644 (FVTPL) + 6,362 (Lease) = 472,722
    Total Debt = 2,374,932
    Cash = 392,811
    Net Debt = 1,982,121

    Let's do a sanity check on the FFO:
    Could FFO be just Cash from Operations? No, that's cash flow.
    FFO = EBITDA - Interest - Tax. This is standard for calculating leverage ratios. 
    EBITDA = 499,430,000
    Interest = Net Finance Cost = Finance Costs - Finance Income = 112,195,000 - 75,622,000 = 36,573,000.
    Tax = Income Tax Paid = 91,854,000.
    Wait, the tax expense is 97,569. Paid is 91,854. Difference is usually deferred tax.
    FFO = EBITDA - Net Interest - Tax Paid.
    371,003,000 is a solid estimate.
    Ratio = 371,003 / 1,982,121 = 0.18717

    Let's ensure we have the correct dates. "at the end of 2022". The BS items are at 2023-01-01, which is the end of FY2022.
    P&L items for "2022-01-01 - 2023-01-01" correspond to FY2022.

    Final calculation:
    FFO = 371,003,000 (in EUR)
    Net Debt = 1,982,121,000 (in EUR)
    Ratio = 371,003,000 / 1,982,121,000 = 0.18717

    Rounding to 3 decimal places: 0.187
    Just to be safe, let me check if there's any other definition of FFO.
    Funds from Operations (FFO) = Net Income + Depreciation & Amortization + Loss on Sale of Assets + Deferred Taxes + Impairment - Gain on Sale of Assets - Reversal of Impairment.
    Net Income (Total) = 383,098
    D&A = 235,430
    Impairment Loss Reversal = -43,185
    Deferred Tax = Tax Expense - Tax Paid = 97,569 - 91,854 = 5,715
    FFO = 383,098 + 235,430 - 43,185 + 5,715 - Profit from Discontinued Operations? (No, discontinued is included in Net Income, but cash flow adjustments might differ).
    FFO = 581,058. This is very different from 371,003. Why?
    Because EBITDA (499,430) = Earnings Before Interest, Taxes, Depreciation, Amortization.
    Net Income = 383,098.
    EBITDA = Net Income + Tax + Interest + D&A.
    Tax = 97,569
    Interest = 36,573
    D&A = 235,430
    Sum = 383,098 + 97,569 + 36,573 + 235,430 = 752,670.
    Wait, EBITDA is 499,430. Why the discrepancy?
    "Profit Loss From Operating Activities Before Interest Taxes Depreciation And Amortisation Expense" = 499,430.
    Net Income = 383,098.
    Difference = 116,332.
    Tax (97,569) + Interest (36,573) + D&A (235,430) - Impairment Reversal (43,185) = 326,387.
    499,430 + 326,387 = 825,817?
    Let's trace the P&L exactly.
    Revenue = 713,840
    Other Income = 12,678
    Total Income = 726,518
    Expenses:
    Other Purchase = 15,188
    Services = 156,792
    Impairment Trade Rec = 300
    Employee Benefits = 54,808
    Total Opex = 227,088
    EBITDA = 726,518 - 227,088 = 499,430. Correct.
    D&A = 58,741 + 176,689 = 235,430
    Impairment Loss Reversal = 43,185
    EBIT = 499,430 - 235,430 + 43,185 = 307,185?
    Wait, EBIT (Operating Activities) = 499,430 - 235,430 + 43,185 = 307,185. But the report says "Profit Loss From Operating Activities" = 220,814.
    Difference = 307,185 - 220,814 = 86,371. Where does this difference come from?
    Let's check: Revenue 713,840 + Other Income 12,678 = 726,518.
    Expenses: Purchase 15,188 + Services 156,792 + Impairment 300 + Employee 54,808 = 227,088.
    EBITDA = 726,518 - 227,088 = 499,430.
    D&A = 235,430.
    Impairment Reversal = 43,185.
    Profit from Operations = 499,430 - 235,430 + 43,185 = 307,185.
    But report says Profit from Operating Activities = 220,814.
    Missing = 86,371. What else is in operating activities? Maybe Amortisation and Depreciation are higher, or there's other expenses not listed in the text?
    Text says: "Other Purchase Expense", "Service Expense...", "Impairment Loss... Trade Rec", "Employee Benefits Exp". Total = 227,088.
    Maybe there are other costs? "Other Operating Expense"? The category "Services Expense And Miscellaneous Other Operating Expense" already has Miscellaneous Other Operating Exp. So total Opex is covered.
    Why is reported EBIT = 220,814 instead of 307,185?
    Wait, "Impairment Loss Reversal ..." = 43,185. This is an INCOME.
    So EBITDA = 499,430.
    D&A = 235,430.
    Impairment Reversal = +43,185.
    EBIT = 499,430 - 235,430 + 43,185 = 307,185.
    Reported EBIT = 220,814.
    Difference = 86,371. This is exactly: Finance Income? No, that's below the line.
    What is included in Operating Profit?
    Maybe there is another impairment loss not listed? Or "Other Income" is not the only other income?
    Is there "Share of profit/loss of associates" = 0?
    Wait, "Share Of Profit Loss Of Non Current Investments Other Than Investments Accounted For Using Equity Method" = 2,294. This is usually non-operating, but sometimes classified above or below the line.
    Could the 86,371 be a write-down? Let's check the CF statement adjustments:
    "Other Adjustments For Noncash Items" = -198,570.
    This large negative number could be a gain on derivatives or a revaluation that is hitting operating profit.
    "Adjustments For Gains Losses On Change In Fair Value Of Derivatives" = 34,549. This is positive (loss? gain?). It says "Adjustments For Gains Losses On Change In Fair Value Of Derivatives" = 34,549. Usually CF starts with Profit/Loss Before Tax (186,535), and this adjustment is a deduction of a gain. So if it's a positive number in the CF adjustment, it means there was a GAIN in the P&L that we subtract. So a gain of 34,549 is in the P&L.
    What about the discontinued operation? "Profit Loss From Discontinued Operations" = 294,131. This is after tax. Profit before tax from disc ops? Maybe part of the 198,570?
    Let's trust the standard formula.
    Net Debt: 1,982,121,000 EUR
    FFO = EBITDA - Net Interest - Tax.
    FFO = 499,430 - 36,573 - 91,854 = 371,003,000 EUR.
    Ratio = 371,003 / 1,982,121 = 0.187

    Let me check if I should use Total Finance Costs (112,195) instead of Net Finance Costs (36,573).
    FFO = EBITDA - Gross Interest Expense - Tax?
    FFO = 499,430 - 112,195 - 91,854 = 295,381. Ratio = 0.14.
    Usually it's Net Interest. EBITDA - Net Interest - Tax. Let's use Net Interest.

    I will use the following:
    FFO = EBITDA - Net Finance Costs - Income Tax Paid
    FFO = 499,430,000 - (112,195,000 - 75,622,000) - 91,854,000
    FFO = 499,430,000 - 36,573,000 - 91,854,000
    FFO = 371,003,000

    Net Debt = Total Debt - Cash
    Total Debt = Noncurrent Liabilities (1,751,255 + 150,955) + Current Liabilities (389,716 + 76,644 + 6,362)
    Total Debt = 1,902,210 + 472,722 = 2,374,932
    Cash = 392,811
    Net Debt = 1,982,121

    Ratio = 371,003,000 / 1,982,121,000 = 0.18717...

    Let's round to 4 decimal places: 0.1872
    I will write just the number.</think>The FFO / Net Debt ratio for 2022 is calculated by dividing Funds From Operations (FFO) by Net Debt.

To calculate Net Debt:
Total Financial Debt = Noncurrent Financial Liabilities (Other) + Noncurrent Lease Liabilities + Current Financial Liabilities at FVTPL + Other Current Financial Liabilities + Current Lease Liabilities
Total Financial Debt = 1,751,255,000 + 150,955,000 + 76,644,000 + 389,716,000 + 6,362,000 = 2,374,932,000 EUR
Cash and Cash Equivalents = 392,811,000 EUR
Net Debt = 2,374,932,000 - 392,811,000 = 1,982,121,000 EUR

To calculate FFO (approximated as EBITDA - Net Finance Costs - Income Tax Paid):
EBITDA = 499,430,000 EUR
Net Finance Costs = Finance Costs - Finance Income = 112,195,000 - 75,622,000 = 36,573,000 EUR
Income Tax Paid = 91,854,000 EUR
FFO = 499,430,000 - 36,573,000 - 91,854,000 = 371,003,000 EUR

FFO / Net Debt = 371,003,000 / 1,982,121,000 = 0.18718

<answer>0.187</answer>