To estimate the FFO / Net debt ratio for 2022 based on S&P methodology, I need to calculate two things:  
1. **Funds from Operations (FFO)** for the period 2022-01-01 to 2023-01-01 (i.e., fiscal year 2022).  
2. **Net Debt** as of 2023-01-01 (end of 2022).

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### Step 1: Calculate FFO
Under S&P’s approach, FFO is typically:
- Profit/Loss for the period
- Plus Depreciation & Amortisation
- Plus Impairment losses (or minus reversals)
- Plus changes in provisions (if not cash-related, but here we have "Changes in Other Provisions")
- Adjusted for other non-cash items and gains/losses on asset disposals if present.

From the data:
- Profit/Loss (2022): 111,771,000 EUR
- Depreciation & Amortisation: 249,276,000 EUR
- Impairment loss (reversal) recognised in P&L: 1,437,000 EUR (reversal is negative for FFO)
- Changes in Other Provisions: -2,230,000 EUR (decrease in provisions, so subtract)

No obvious gains/losses on disposal of fixed assets are listed, so I’ll omit that.

**FFO = 111,771 + 249,276 + 1,437 + (-2,230) = 360,254,000 EUR**

Wait — check sign:  
- Impairment line says "Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss" = 1,437,000.  
This is already a net figure (positive meaning impairment loss, negative would be reversal). The given value is positive, so it is an expense, so we add back.
- "Changes In Other Provisions" = -2,230,000. A negative means provisions decreased, which increased profit, so we subtract from FFO.

So:  
FFO = 111,771,000 + 249,276,000 + 1,437,000 - 2,230,000 = 360,254,000 EUR.

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### Step 2: Calculate Net Debt
Net Debt = Debt (short-term borrowings + long-term borrowings) – Cash & cash equivalents.

From balance sheet at 2023-01-01:
- Long-term borrowings: 1,695,362,000 EUR
- Current borrowings & current portion of noncurrent borrowings: 638,944,000 EUR
- Cash & cash equivalents: 365,292,000 EUR

Total Debt = 1,695,362,000 + 638,944,000 = 2,334,306,000 EUR  
Net Debt = 2,334,306,000 – 365,292,000 = 1,969,014,000 EUR

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### Step 3: Ratio
FFO / Net Debt = 360,254,000 / 1,969,014,000 ≈ 0.1830.

In percentage terms, that's 18.3%, but given the context the ratio is typically expressed as a decimal or percentage; I’ll express as a decimal.

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<answer>0.183</answer>