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

**1. Calculate Funds From Operations (FFO)**
According to S&P's methodology, FFO is typically defined as:
FFO = Profit Loss From Continuing Operations + Depreciation, Amortisation, and Impairment + Other Non-Cash Items (like share of profit/loss of associates) - Finance Income.

From the provided data for the period 2022-01-01 to 2023-01-01:
*   Profit Loss From Continuing Operations = 878,000,000 EUR
*   Depreciation Amortisation And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss = 725,700,000 EUR
*   Share Of Profit Loss Of Associates And Joint Ventures Accounted For Using Equity Method = -1,000,000 EUR (This is a non-cash loss, so we add it back. If it were a profit, we would subtract it.)
*   Finance Income Cost = 22,700,000 EUR. S&P defines "Finance Income Cost" (net) as (Finance Income - Finance Costs). Since it's a positive number, it means Finance Income exceeds Finance Costs, or it's simply presented as net finance income/cost. To avoid double-counting the cash interest which is already accounted for in operating cash flow adjustments, S&P deducts Finance Income. We subtract the net Finance Income Cost: -22,700,000 EUR.

FFO = 878,000,000 + 725,700,000 + 1,000,000 - 22,700,000 = 1,582,000,000 EUR.

**2. Calculate Net Debt**
Net Debt = Total Financial Debt - Cash and Cash Equivalents (excluding restricted cash or cash classified as held for sale).

*   Total Financial Debt = Longterm Borrowings + Shortterm Borrowings + Current Portion Of Longterm Borrowings + Noncurrent Financial Liabilities + Current Financial Liabilities
    *   Longterm Borrowings (2023-01-01) = 8,416,700,000 EUR
    *   Shortterm Borrowings (2023-01-01) = 444,100,000 EUR
    *   Current Portion Of Longterm Borrowings (2023-01-01) = 1,909,300,000 EUR
    *   Noncurrent Financial Liabilities (2023-01-01) = 247,200,000 EUR
    *   Current Financial Liabilities (2023-01-01) = 44,900,000 EUR
    *   Total Financial Debt = 8,416,700,000 + 444,100,000 + 1,909,300,000 + 247,200,000 + 44,900,000 = 11,062,200,000 EUR.

*   Cash and Cash Equivalents = Cash And Cash Equivalents + Cash And Cash Equivalents Classified As Part Of Disposal Group Held For Sale
    *   Cash And Cash Equivalents (2023-01-01) = 2,155,100,000 EUR
    *   Cash And Cash Equivalents Classified As Part Of Disposal Group Held For Sale (2023-01-01) = 11,900,000 EUR
    *   Total Cash = 2,155,100,000 + 11,900,000 = 2,167,000,000 EUR.

Net Debt = 11,062,200,000 - 2,167,000,000 = 8,895,200,000 EUR.

**3. Calculate FFO / Net Debt Ratio**
FFO / Net Debt = 1,582,000,000 / 8,895,200,000 = 0.17785...

Expressed as a percentage according to S&P standard (often represented as a decimal in ratio format), it is approximately 17.8% or 0.18. We'll provide the exact decimal value.

<answer>0.178</answer>