To estimate the FFO (Funds From Operations) / Net Debt ratio for 2022, we need to calculate both the FFO and the Net Debt as of the end of 2022 (which corresponds to the beginning of 2023, i.e., 2023-01-01, in the provided balance sheet facts).

**1. Calculate FFO for 2022:**
FFO is typically defined as Profit Loss adjusted for non-cash items such as Depreciation, Amortization, Provisions, and Impairment losses, as well as gains/losses on disposal of assets.
From the provided cash flow statement reconciliation:
- Profit Loss (2022-01-01 to 2023-01-01) = 997,600,000 EUR
- Operating Depreciation Amortization Provisions And Impairment Losses (2022-01-01 to 2023-01-01) = 3,178,600,000 EUR
- Financial Amortization And Impairment Losses (2022-01-01 to 2023-01-01) = 14,800,000 EUR
- Gains Losses On Disposal Of Operating Assets (2022-01-01 to 2023-01-01) = -299,000,000 EUR (adding a negative value, or subtracting the loss)
- Plus Ou Moins Values De Cessions Dactifs Financiers (2022-01-01 to 2023-01-01) = -370,000,000 EUR (adding a negative value)

FFO = 997,600,000 + 3,178,600,000 + 14,800,000 - 299,000,000 - 370,000,000 
FFO = 3,522,000,000 EUR

**2. Calculate Net Debt at the end of 2022:**
Net Debt = Total Financial Debt - Cash and Cash Equivalents.
Total Financial Debt includes both noncurrent and current financial liabilities, lease liabilities, concession liabilities, and bank overdrafts.
Using the 2023-01-01 balances:
- Noncurrent financial liabilities excl. concession = 19,692,100,000 EUR
- Noncurrent lease liabilities = 1,656,200,000 EUR
- Noncurrent concession liabilities = 1,680,500,000 EUR
- Current financial liabilities excl. concession = 6,521,400,000 EUR
- Current lease liabilities = 496,500,000 EUR
- Current concession liabilities = 243,200,000 EUR
- Bank Overdrafts And Other Cash Position Items = 213,600,000 EUR
Total Financial Debt = 19,692,100,000 + 1,656,200,000 + 1,680,500,000 + 6,521,400,000 + 496,500,000 + 243,200,000 + 213,600,000 = 30,503,500,000 EUR

Cash and Cash Equivalents (2023-01-01) = 9,012,200,000 EUR

Net Debt = 30,503,500,000 - 9,012,200,000 = 21,491,300,000 EUR

**3. Calculate FFO / Net Debt ratio:**
Ratio = FFO / Net Debt = 3,522,000,000 / 21,491,300,000 ≈ 0.163925

<answer>0.16</answer>