To estimate the FFO / Net Debt ratio for 2022 based on S&P methodology, we need to calculate the Funds From Operations (FFO) for the year and the Net Debt at the end of the year.

**1. Calculate FFO for 2022:**
According to S&P Global Ratings methodology, FFO is defined as:
FFO = Profit Loss From Continuing Operations + Depreciation And Amortisation Expense + Other Non-cash Items (typically included in Items Affecting Comparability) - Income Tax Expense Continuing Operations

From the provided data for the period 2022-01-01 to 2023-01-01:
- Profit Loss From Continuing Operations = 1,011,000,000 EUR
- Depreciation And Amortisation Expense = 566,000,000 EUR
- Income Tax Expense Continuing Operations = -556,000,000 EUR (Note: S&P adds the tax expense, which is a negative value here representing a tax benefit, so adding a negative number reduces FFO)
- Items Affecting Comparability = -593,000,000 EUR (This consists of Impairment loss 905M, Capital Gains 785M, Fair value changes 393M, Other 80M. Impairment is a non-cash charge that S&P adds back to FFO. Capital gains and fair value changes are typically excluded from FFO. If we isolate the non-cash impairment add-back: 905,000,000 EUR. However, if we use the standard simplified FFO proxy formula where IAC is fully added back, the FFO is lower. Let's look at both. Standard proxy often adds back the entire IAC: FFO = 1011M + 566M - 556M + 593M = 2,614M. With only impairment add-back: 1011M + 566M - 556M + 905M = 2,926M. Using the standard proxy is the most direct interpretation of S&P's broad "adjustments for comparability" add-back in the absence of detailed cash flow adjustments, yielding a more conservative and standard metric).

FFO (Proxy) = 1,011,000,000 + 566,000,000 - 556,000,000 + 593,000,000 = 2,614,000,000 EUR.

**2. Calculate Net Debt at the end of 2022 (2023-01-01):**
S&P defines Net Debt as Total Financial Debt minus Liquid Funds (Cash and Cash Equivalents) and Other Current Financial Assets.
Financial Debt typically includes borrowings and other interest-bearing financial liabilities:
- Other Noncurrent Financial Liabilities = 3,658,000,000 EUR
- Noncurrent Derivative Financial Liabilities = 756,000,000 EUR
- Other Current Financial Liabilities = 4,127,000,000 EUR
- Current Derivative Financial Liabilities = 3,973,000,000 EUR

Total Financial Debt = 3,658,000,000 + 756,000,000 + 4,127,000,000 + 3,973,000,000 = 12,514,000,000 EUR.

Liquid Funds = 3,919,000,000 EUR.
We also consider Other Current Financial Assets (660,000,000 EUR) and Noncurrent Derivative Financial Assets (343,000,000 EUR) as highly liquid sources offsetting debt, following standard adjustments.
Total Deductions = 3,919,000,000 + 660,000,000 + 343,000,000 = 4,922,000,000 EUR.

Net Debt = 12,514,000,000 - 4,922,000,000 = 7,592,000,000 EUR.
*(Even if we strictly only subtract Liquid Funds: Net Debt = 12,514,000,000 - 3,919,000,000 = 8,595,000,000 EUR)*

**3. Estimate the Ratio:**
Using the broader liquid asset deduction (Net Debt = 7,592,000,000):
FFO / Net Debt = 2,614,000,000 / 7,592,000,000 ≈ 0.344 (or 34.4%)

Using strictly Liquid Funds (Net Debt = 8,595,000,000):
FFO / Net Debt = 2,614,000,000 / 8,595,000,000 ≈ 0.304 (or 30.4%)

Given S&P standard methodology often nets all readily unencumbered financial assets against debt, the 0.344 ratio is highly aligned with their methodology, but 0.304 represents the strict cash-only offset. 34.4% accurately reflects the inclusion of the full IAC add-back and standard liquid assets. 

<answer>0.344</answer>