First, I’ll calculate **FFO (Funds From Operations)** for 2022.  
A simplified approach is:  

**FFO = EBITDA − Finance Costs − Tax on operations + non-cash adjustments (but here we can start from operating cash flow and adjust for working capital).**

From the data:  
- Cash flows from operating activities (2022): **11,924,000,000 DKK**  
- We add back interest and tax to get closer to FFO, but actually, FFO is often taken as cash from operations before changes in working capital.  

Instead, let's take EBITDA:  
EBITDA (2022): **32,057,000,000 DKK**  
Less: Finance Costs (2022): **18,050,000,000 DKK**  
Less: Income Tax (2022): **2,613,000,000 DKK**  

Then **FFO ≈ 32,057 - 18,050 - 2,613 = 11,394,000,000 DKK**.

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Next, **Net Debt** for 2022:  
- Long-term borrowings (2023-01-01): **60,451,000,000 DKK**  
- Short-term borrowings (2023-01-01): **2,830,000,000 DKK**  
- Less: Cash (2023-01-01): **16,178,000,000 DKK**  

Net Debt = 60,451 + 2,830 - 16,178 = **47,103,000,000 DKK**.

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**FFO / Net Debt** = 11,394 / 47,103 ≈ **0.242**.

<answer>0.242</answer>