To estimate the FFO / Net debt ratio for 2022, I need to calculate the Funds From Operations (FFO) and the Net Debt, then divide FFO by Net Debt.

**1. Calculate Funds From Operations (FFO) for 2022:**
FFO is typically calculated from the cash flow statement as Net Cash Flow from Operations before changes in working capital, or alternatively starting from operating profit and adjusting for non-cash items. Given the data, I will use the cash flow approach:
*   "Net Cash Flow From Operations Before Net Financial Expenses Disbursed And Income Taxes Paid Refund" 2022: -5,140,000,000 EUR
*   "Increase Decrease In Working Capital" 2022: -8,301,000,000 EUR
*   This implies a figure before working capital changes of: -5,140,000,000 - (-8,301,000,000) = 3,161,000,000 EUR.
*   However, a more standard definition of FFO is often "Net Cash Flow From Operations Before Net Financial Expenses Disbursed And Income Taxes Paid Refund" minus the working capital change, but let's verify a typical formula: FFO = EBITDA - Net Financial Expenses - Income Taxes Paid + Dividends Received.
*   Let’s use EBITDA: "Operating Profit Before Depreciation And Amortisation" 2022: -4,986,000,000 EUR.
*   This is EBITDA.
*   "Net Financial Expeneses Disbursed Including Dividends Received" 2022: 1,003,000,000 EUR (Note: this is a disbursement, so it will reduce FFO).
*   "Income Taxes Paid Refund" 2022: 1,282,000,000 EUR (Note: this is a payment, so it will reduce FFO).
*   FFO = EBITDA - Net Financial Expenses Disbursed - Income Taxes Paid
*   FFO = -4,986,000,000 - 1,003,000,000 - 1,282,000,000 = -7,271,000,000 EUR.
*   Let's also check "Adjustments For Impairment Loss..." to see if it's included in EBITDA. EBITDA is already given as an operating figure, so we don't need to adjust for depreciation/impairment again.
*   Let's try another approach: FFO = Net Cash Flow From Operations Before Net Financial Expenses Disbursed And Income Taxes Paid Refund - Increase Decrease In Working Capital? No, that's not right.
*   Standard FFO from cash flow statement = "Net Cash Flow From Operations Before Net Financial Expenses Disbursed And Income Taxes Paid Refund" - "Net Financial Expeneses Disbursed Including Dividends Received" - "Income Taxes Paid Refund".
*   FFO = -5,140,000,000 - 1,003,000,000 - 1,282,000,000 = -7,425,000,000 EUR.
*   This matches "Cash Flows From Used In Operating Activities Continuing Operations" 2022: -7,425,000,000 EUR.
*   So, FFO for 2022 is -7,425,000,000 EUR.

**2. Calculate Net Debt for 2022 (as of 2023-01-01):**
Net Debt = Total Financial Debt - Cash and Cash Equivalents.
Total Financial Debt = Noncurrent Financial Liabilities + Current Financial Liabilities.
*   "Other Noncurrent Financial Liabilities" 2023-01-01: 71,058,000,000 EUR
*   "Other Current Financial Liabilities" 2023-01-01: 71,844,000,000 EUR
*   "Cash And Cash Equivalents" 2023-01-01: 10,948,000,000 EUR
*   Net Debt = 71,058,000,000 + 71,844,000,000 - 10,948,000,000 = 131,954,000,000 EUR.

**3. Calculate FFO / Net Debt ratio:**
FFO / Net Debt = -7,425,000,000 / 131,954,000,000
FFO / Net Debt = -0.05627 (approximately)

The ratio is approximately -0.056.

<answer>-0.056</answer>