To estimate the FFO / Net debt ratio for 2022, I need to calculate:

1. **Funds From Operations (FFO)** for the year 2022.
   FFO is typically calculated as Profit/Loss from continuing operations + Amortisation & Depreciation + Impairment losses (or - reversals) - Gains on disposal of assets (or + losses).
   From the data:
   *   Profit/Loss from continuing operations (2022): 238,000,000 EUR
   *   Amortisation Expense (2022): 299,000,000 EUR
   *   Impairment and Gains or Losses on Disposal of Non-Current Assets (2022): -6,000,000 EUR (this is the net, already included in the P&L, so we add back the loss/impairment portion if any, but here it's a net loss, so adding it back increases FFO).
   
   Let's refine the FFO calculation using the standard approach: 
   FFO = Operating Profit + Depreciation/Amortisation - Gains on Sale + Losses on Sale 
   Or, starting from Profit from continuing operations:
   FFO = Profit from continuing operations + Depreciation & Amortisation + Impairment losses - Gains on disposal.
   Here, "Impairment And Gains Or Losses On Disposal Of Non Current Assets" is -6M. This means there was a net loss/impairment of 6M. Since this reduced profit, we add it back to get to cash flow from operations before working capital changes.
   So, FFO = 238 + 299 - (-6) (wait, the profit already includes the -6, so to remove its effect we add back the 6? Let's think: If profit is 238, and it includes a -6 loss, removing that loss means profit before that item was 244. Depreciation is a non-cash charge of 299. So FFO = 244 + 299 = 543? No, FFO is Net Income + Depreciation + Amortization + Losses on Sales of Assets - Gains on Sales of Assets.
   Net Income (continuing) = 238
   Add: Amortisation = 299
   The "Impairment And Gains Or Losses On Disposal" is -6M, meaning a net loss of 6M. We add back losses. So +6.
   FFO = 238 + 299 + 6 = 543,000,000 EUR.

   Let's double check with the provided "Adjustments for Reconcile Profit Loss" in the cash flow statement.
   Adjustments for Reconcile Profit Loss = -697,000,000 (This is the total adjustments from Profit/Loss to Net Cash from Operations before working capital, taxes, etc., and it includes things like interest, tax, non-controlling interests, etc. It's not directly FFO).
   Components of Adjustments:
   + Amortisation: 299
   + Impairment/Gain Loss on disposal: 6  (since the adjustment line says "Adjustments For Gain Loss On Disposals Property Plant And Equipment" is +6)
   So, yes, D&A + Disposal loss = 299 + 6 = 305. 
   Net Income (total, including discontinued) = 302. 
   Discontinued = 64. 
   So continuing = 238.
   FFO from continuing = 238 + 299 + 6 = 543. 
   However, sometimes impairment of assets is not added back, but here the impairment is grouped with gains/losses, and it's a small number. We'll assume the standard FFO definition adds back all non-cash charges. 
   Wait, is there depreciation? The data only has Amortisation Expense explicitly. "Property Plant And Equipment" exists and increased, "Right-of-use Assets" exist. There's no explicit Depreciation line item in the P&L data, only Amortisation. The "Ajustes Al Resultado Por Gastos Por Depreciacion YAmortizacion" line shows 299,000,000, which equals the Amortisation line, suggesting the 299 number *is* Depreciation & Amortisation combined.
   So, FFO = 238 + 299 + 6 = 543,000,000.

2. **Net Debt** at the end of 2022 (2023-01-01).
   Net Debt = Total Borrowings - Cash and Cash Equivalents.
   
   *Long-term borrowings:*
   Noncurrent Portion Of Other Noncurrent Borrowings = 10,776,000,000 EUR
   Noncurrent Lease Liabilities = 120,000,000 EUR
   
   *Short-term borrowings:*
   Current Borrowings And Current Portion Of Noncurrent Borrowings = 877,000,000 EUR
   Current Lease Liabilities = 64,000,000 EUR
   
   Total Borrowings = 10,776 + 120 + 877 + 64 = 11,837,000,000 EUR.

   *Cash and Cash Equivalents:*
   Cash And Cash Equivalents = 5,130,000,000 EUR.
   (Note: Sometimes restricted cash is excluded from "available" cash for net debt calculation, but the problem says "Cash And Cash Equivalents" and "Current Assets". We'll use total Cash & Equivalents unless specified otherwise. Infrastructure project cash is included in the 5,130M total.)
   
   Net Debt = 11,837,000,000 - 5,130,000,000 = 6,707,000,000 EUR.

   Wait, the question might refer to the Net Debt calculated by the company. Let's review the infrastructure borrowings:
   "Noncurrent Debt Securities And Bank Borrowings Of Infrastructure Projects" = 7,893M (included in Noncurrent Borrowings)
   "Current Debt Securities And Bank Borrowings Of Infrastructure Projects" = 74M (included in Current Borrowings)
   "Other Cash And Cash Equivalents Infrastructure Projects" = 130M
   "Current Restricted Cash And Cash Equivalents Infrastructure Projects" = 38M
   "Restricted Cash Relating To Infrastructure Projects And Other Financial Assets" = 597M (long term).
   Sometimes Net Debt calculations exclude infrastructure project debt and related cash, because they are project finance / ring-fenced.
   But a standard FFO / Net Debt ratio uses the consolidated net debt.
   Let's assume standard consolidated net debt = Total Borrowings - Total Cash.
   Total Borrowings = Noncurrent Lease Liabilities (120) + Noncurrent Borrowings (10,776) + Current Lease Liabilities (64) + Current Borrowings (877) = 11,837M.
   Total Cash = Cash and Cash Equivalents (5,130M).
   Net Debt = 11,837 - 5,130 = 6,707M.

3. **Calculate FFO / Net Debt Ratio.**
   FFO = 543,000,000
   Net Debt = 6,707,000,000
   Ratio = 543 / 6,707 = 0.08096...

   Let me double-check the "Net Debt" concept. Sometimes "Other Noncurrent Financial Liabilities" (838M) and "Other Current Financial Assets" (0), "Noncurrent Financial Assets" (1095M), "Current Derivative Financial Assets" (etc.) are included. Usually Net Debt = Short-term debt + Long-term debt - Cash and cash equivalents. Leases are debt.
   Total Debt = 10,776 + 120 + 877 + 64 = 11,837.
   Cash = 5,130.
   Net Debt = 6,707.
   FFO = 543.
   Ratio = 0.08096.

   Let's verify if Amortisation is truly the only D&A. "Ajustes Al Resultado Por Gastos Por Depreciacion YAmortizacion" = 299. This equals "Amortisation Expense" = 299. It seems depreciation is 0 or included in amortisation or other lines. So FFO is correctly 543M.
   Also, "Adjustments For Gain Loss On Disposals Property Plant And Equipment" = +6.

   FFO from continuing = 238 (Profit from continuing) + 299 (Amort) + 6 (Loss on disposal) = 543M.
   
   Ratio = 543 / 6707.

<answer>0.0810</answer>