To estimate the FFO / Net Debt ratio for 2022, we need to calculate the Funds From Operations (FFO) and the Net Debt for the year 2022 (ending on 2023-01-01) using the provided facts.

**1. Calculate Funds From Operations (FFO):**
FFO is typically defined as Net Profit/Loss plus Depreciation and Amortization, plus Impairment losses (if any). 
- Profit Loss (2022-01-01 - 2023-01-01): 13,961,000,000 EUR
- Depreciation And Amortisation Expense (2022-01-01 - 2023-01-01): 7,205,000,000 EUR
- Impairment Loss (2022-01-01 - 2023-01-01): 1,140,000,000 EUR

FFO = Profit Loss + Depreciation And Amortisation Expense + Impairment Loss 
FFO = 13,961,000,000 + 7,205,000,000 + 1,140,000,000 = 22,306,000,000 EUR

**2. Calculate Net Debt:**
Net Debt is typically defined as Total Financial Debt (Short-term borrowings + Current portion of long-term borrowings + Long-term borrowings) minus Cash and Cash Equivalents.
- Shortterm Borrowings (2023-01-01): 4,446,000,000 EUR
- Current Portion Of Longterm Borrowings (2023-01-01): 3,097,000,000 EUR
- Longterm Borrowings (2023-01-01): 19,374,000,000 EUR
- Cash And Cash Equivalents (2023-01-01): 10,155,000,000 EUR

Total Debt = 4,446,000,000 + 3,097,000,000 + 19,374,000,000 = 26,917,000,000 EUR
Net Debt = Total Debt - Cash And Cash Equivalents
Net Debt = 26,917,000,000 - 10,155,000,000 = 16,762,000,000 EUR

**3. Calculate FFO / Net Debt ratio:**
Ratio = FFO / Net Debt
Ratio = 22,306,000,000 / 16,762,000,000 ≈ 1.3307

<answer>1.33</answer>