To estimate the FFO / Net Debt ratio for 2022 based on S&P Global Ratings methodology, we need to calculate the Funds From Operations (FFO) and the Net Debt for the period ending 2022-01-01 (which represents the end of the 2021 fiscal year) or the period ending 2023-01-01 (which represents the end of the 2022 fiscal year). Since the prompt asks for "2022", we will use the data associated with the period ending on 2023-01-01 (the 2022 fiscal year).

**Step 1: Calculate FFO (Funds From Operations)**
According to S&P methodology, FFO is typically defined as:
FFO = Profit Loss (Net Income) + Depreciation and Amortisation Expense + Other Non-cash Expenses (like Provisions) - Non-cash Revenues (like Government Grants amortisation)

From the provided data for the 2022 period (2022-01-01 to 2023-01-01):
- "Profit Loss": 681,187,000 EUR
- "Depreciation And Amortisation Expense": 544,992,000 EUR
- "Adjustments For Provisions" (increase in provisions, a non-cash expense): 35,046,000 EUR
- "Imputacion De Subvenciones De Inmovilizado No Financiero YOtras" (Government grants amortised, a non-cash revenue): 15,780,000 EUR
- "Ajustes Por Resultados Por Enajenacion ODeterioro De Activos No Corrientes EInstrumentos Financieros" (Impairment/gains on disposal): -708,000 EUR

FFO = 681,187,000 + 544,992,000 + 35,046,000 - 15,780,000 - 708,000 = 1,244,737,000 EUR

**Step 2: Calculate Net Debt**
According to S&P methodology, Net Debt is calculated as:
Net Debt = Total Financial Debt (Current and Noncurrent Borrowings) - Cash and Cash Equivalents

From the balance sheet at the end of 2022 (2023-01-01):
- "Longterm Borrowings": 5,491,124,000 EUR
- "Current Borrowings And Current Portion Of Noncurrent Borrowings": 721,845,000 EUR
- "Cash And Cash Equivalents": 794,824,000 EUR

Total Financial Debt = 5,491,124,000 + 721,845,000 = 6,212,969,000 EUR
Net Debt = 6,212,969,000 - 794,824,000 = 5,418,145,000 EUR

**Step 3: Calculate FFO / Net Debt ratio**
FFO / Net Debt = 1,244,737,000 / 5,418,145,000 ≈ 0.22973

Expressed as a percentage (as typical for S&P), this is 22.97%, but the instructions require just the value.

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