To estimate the FFO / Net Debt ratio for 2022 based on S&P methodology, we must first calculate the FFO (Funds From Operations) and the Net Debt for the year 2022.

**1. Calculate FFO (Funds From Operations)**
According to S&P's definition, FFO is calculated as:
FFO = Profit/Loss + Depreciation & Amortization + Amortization of Deferred Tax Assets (or - increase in DTA) + Other Non-Cash Items (such as changes in provisions)

From the provided income statement for 2022:
- Profit/Loss = 111,771,000 EUR
- Depreciation And Amortisation Expense = 249,276,000 EUR
- Changes In Other Provisions = -2,230,000 EUR (This is an expense, so adding it back removes the non-cash expense. If it were negative, it means income, which we subtract to remove the non-cash gain. Wait, let's look at the sign: "Changes In Other Provisions" is -2,230,000 EUR. In S&P methodology, an increase in provisions is added back as a non-cash expense. A negative value here indicates income from releasing provisions. So we subtract it, but since it's negative, adding it is subtracting the non-cash gain). Let's just add the value as it represents the non-cash component: -2,230,000 EUR.
- Impairment Loss / Reversal = 1,437,000 EUR (This is an expense, added back). 

Let's verify the typical FFO calculation: 
Net Income: 111,771,000 EUR
+ D&A: 249,276,000 EUR
+ Changes in Provisions: -2,230,000 EUR (This is a negative expense / income, so adding it nets it out of Net Income)
+ Impairment: 1,437,000 EUR
Total FFO = 111,771,000 + 249,276,000 - 2,230,000 + 1,437,000 = 360,254,000 EUR.

Alternatively, we can use the classic shortcut: Net Income + D&A = 111,771,000 + 249,276,000 = 361,047,000 EUR. If we also adjust for the net non-cash items (-793,000 EUR), FFO = 360,254,000 EUR. Let's use 360,254,000 EUR.

**2. Calculate Net Debt**
S&P defines Net Debt as Total Financial Debt (Short-term + Long-term borrowings) minus Cash & Cash Equivalents.

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 = Total Financial Debt - Cash & Cash Equivalents
Net Debt = 2,334,306,000 - 365,292,000 = 1,969,014,000 EUR.

**3. Calculate FFO / Net Debt Ratio**
FFO / Net Debt = 360,254,000 / 1,969,014,000 = 0.18302...

Rounding to two decimal places (as is typical for such ratios), we get 18.30% or 0.18. 

Let's double check the figures to ensure no other financial debt is missing.
"Noncurrent Derivative Financial Liabilities" = 73,464,000 EUR. S&P methodology often excludes derivative liabilities from "Financial Debt" unless they represent borrowings, keeping Financial Debt to interest-bearing loans and borrowings.
"Liability Related To The Transitional Gas Price Stabilization Regime" = 1,000,000,000 EUR. This is a regulatory liability, not an interest-bearing financial debt.

Therefore, the Net Debt remains 1,969,014,000 EUR.
FFO = 360,254,000 EUR.
Ratio = 360,254,000 / 1,969,014,000 ≈ 0.183.

<answer>0.18</answer>