To estimate the FFO / Net Debt ratio for 2022, we first need to calculate the components: Funds From Operations (FFO) and Net Debt.

1. **Funds From Operations (FFO)**:
FFO is typically defined as Profit (or Profit Before Tax) plus Depreciation, Amortization, and Impairment, plus/minus other non-cash items.
From the income statement for 2022 (the period 2022-01-01 to 2023-01-01):
- Profit Loss: 111,771,000 EUR
- Depreciation And Amortisation Expense: 249,276,000 EUR
- Impairment Loss/Reversal: -1,437,000 EUR (Reversal, so we subtract it)
- Non-cash provisions change: 2,230,000 EUR (Negative change means reversal, so subtract)
- Share of profit of associates (non-cash for parent): 11,812,000 EUR (Subtract)
FFO = 111,771,000 + 249,276,000 - 1,437,000 - 2,230,000 - 11,812,000 = 345,568,000 EUR.
*(Alternatively, using Profit Before Tax + D&A = 194,053,000 + 249,276,000 = 443,329,000 EUR. Using EBITDA + Finance Income - Finance Costs = 239,721,000 + 249,276,000 + 11,911,000 - 67,394,000 = 433,514,000 EUR. A standard Moody's FFO definition uses Profit before tax + D&A + non-cash items. Let's use the most direct PBT + D&A = 443,329,000 EUR, or adjusted net income FFO = 345,568,000 EUR. Let's use the direct Net Income + D&A = 111,771,000 + 249,276,000 = 361,047,000 EUR. A very common shorthand for FFO is simply Net Income + D&A = 361,047,000 EUR. We will use 361,047,000 EUR for a conservative Net Income-based FFO, but 345,568,000 EUR adjusting for associates/reversals is also common. Let's use 361,047,000 EUR.)*

2. **Net Debt**:
Net Debt = Total Financial Debt - Cash and Cash Equivalents.
Total Financial Debt = Long-term Borrowings + Current Borrowings.
From the balance sheet at the end of 2022 (2023-01-01):
- Longterm Borrowings: 1,695,362,000 EUR
- Current Borrowings And Current Portion Of Noncurrent Borrowings: 638,944,000 EUR
- Total Financial Debt = 1,695,362,000 + 638,944,000 = 2,334,306,000 EUR
- Cash And Cash Equivalents: 365,292,000 EUR
- Net Debt = 2,334,306,000 - 365,292,000 = 1,969,014,000 EUR

3. **FFO / Net Debt Ratio**:
Using the Net Income + D&A FFO: 
Ratio = 361,047,000 / 1,969,014,000 ≈ 0.1834

Using the adjusted FFO (Profit + D&A - Share of Associates - Reversals):
FFO = 111,771,000 + 249,276,000 - 11,812,000 - 1,437,000 - 2,230,000 = 345,568,000 EUR
Ratio = 345,568,000 / 1,969,014,000 ≈ 0.1755

Since the exact non-cash adjustments can vary by credit agency definitions, the core FFO (Net Income + D&A) gives 18.3%, and the strictly adjusted FFO gives 17.6%. Averaging or standardizing usually points around 18%. Let's provide the calculation using the most common basic FFO (Net Income + D&A) / Net Debt.

361,047,000 / 1,969,014,000 = 0.18346...

<answer>0.1835</answer>