To estimate the FFO / Net Debt ratio for 2022 based on S&P methodology, we need to calculate the Funds From Operations (FFO) and the Net Debt for the year ending 2022 (reported as of 2023-01-01).

**1. Calculate Funds From Operations (FFO)**
According to S&P methodology, FFO is generally calculated as:
FFO = Profit Loss From Continuing Operations + Depreciation, Amortization, and Impairment - Income Tax Expense Continuing Operations + Interest Expense (Finance Costs)
Using the provided figures for the period 2022-01-01 to 2023-01-01:
- Profit Loss From Continuing Operations = 615,000,000 EUR
- Depreciation, Amortization, and Impairment = "Dotacion Amortizacion YVariacion De Provisiones" + "Impairment Loss Reversal..." = 762,000,000 + (-15,000,000) = 747,000,000 EUR
- Income Tax Expense = 254,000,000 EUR
- Finance Costs = 256,000,000 EUR

FFO = 615,000,000 + 747,000,000 - 254,000,000 + 256,000,000 = 1,364,000,000 EUR

**2. Calculate Net Debt**
Net Debt is calculated as Total Financial Debt minus Cash and Cash Equivalents.
Total Financial Debt includes both current and noncurrent borrowings and lease liabilities:
- Noncurrent Portion Of Noncurrent Loans Received = 2,624,000,000 EUR
- Noncurrent Lease Liabilities = 439,000,000 EUR
- Current Loans Received And Current Portion Of Noncurrent Loans Received = 553,000,000 EUR
- Current Lease Liabilities = 72,000,000 EUR
Total Financial Debt = 2,624,000,000 + 439,000,000 + 553,000,000 + 72,000,000 = 3,688,000,000 EUR

Cash and Cash Equivalents (as of 2023-01-01) = 2,360,000,000 EUR

Net Debt = 3,688,000,000 - 2,360,000,000 = 1,328,000,000 EUR

**3. Calculate FFO / Net Debt ratio**
FFO / Net Debt = 1,364,000,000 / 1,328,000,000 = 1.0271...

Expressed as a percentage, this is approximately 102.7%. As a decimal ratio, it is 1.03.

<answer>1.03</answer>