To estimate the Funds From Operations (FFO) to Net Debt ratio for Acciona S.A. for the year 2022 (covering the period 2022-01-01 to 2023-01-01), we follow these steps:

**1. Estimating FFO (Funds From Operations):**
While there are variations in calculating FFO, a common approach for industrial/infrastructure companies is to take the Cash Flow from Operating Activities and adjust for changes in working capital and non-cash items, or to use the EBITDA-based proxy. Using the provided cash flow data:
*   Cash Flows from Operating Activities: 1,648,000,000 EUR
*   To get a closer approximation of "Funds from Operations" (which usually excludes working capital fluctuations), we adjust the operating cash flow:
    *   Operating Cash Flow: 1,648,000,000 EUR
    *   Increase/Decrease in Working Capital: 135,000,000 EUR
    *   FFO ≈ Operating Cash Flow - Working Capital Changes = 1,648,000,000 - 135,000,000 = 1,513,000,000 EUR.

**2. Estimating Net Debt:**
Net Debt is generally calculated as: (Total Financial Liabilities) - (Cash and Cash Equivalents).
*   Noncurrent financial liabilities (Loans + Lease Liabilities + Marketable Securities):
    *   "Participaciones Preferentes Obligaciones YOtros Valores Negociables No Corrientes1": 3,101,000,000 EUR
    *   "Noncurrent Portion Of Noncurrent Loans Received": 2,624,000,000 EUR
    *   "Noncurrent Lease Liabilities": 439,000,000 EUR
    *   Subtotal Noncurrent: 6,164,000,000 EUR
*   Current financial liabilities:
    *   "Participaciones Preferentes Obligaciones YOtros Valores Negociables Corrientes": 1,139,000,000 EUR
    *   "Current Loans Received And Current Portion Of Noncurrent Loans Received": 553,000,000 EUR
    *   "Current Lease Liabilities": 72,000,000 EUR
    *   Subtotal Current: 1,764,000,000 EUR
*   Total Financial Liabilities: 6,164,000,000 + 1,764,000,000 = 7,928,000,000 EUR.
*   Cash and Cash Equivalents: 2,360,000,000 EUR.
*   Net Debt = 7,928,000,000 - 2,360,000,000 = 5,568,000,000 EUR.

**3. FFO / Net Debt Ratio:**
*   Ratio = 1,513,000,000 / 5,568,000,000 ≈ 0.2717.

<answer>0.2717</answer>