First, I need to calculate **Funds From Operations (FFO)** and **Net Debt** for the 2022 fiscal year (2022-01-01 to 2023-01-01).

**FFO calculation**  
A common approach is:  
FFO = Net Income + Depreciation & Amortization + Other non-cash items – Gains from asset sales (or + Losses)  

From the data:  
- Profit/Loss for 2022: -879,000,000 EUR  
- Depreciation and Amortisation Expense: 1,233,000,000 EUR  
- Other Gains/Losses: -38,000,000 EUR (this is a loss, so it reduces cash flow)  
- Adjustments for Losses/Gains on Disposal of Noncurrent Assets: 38,000,000 EUR (a non-cash loss that should be added back)  

For simplicity, I’ll use:  
FFO = -879,000,000 + 1,233,000,000 + 38,000,000  
FFO = 392,000,000 EUR  

**Net Debt calculation**  
Net Debt = Long-term Borrowings + Short-term Borrowings + Current Bank Overdrafts – Cash and Cash Equivalents  

Using the 2023-01-01 figures (end of 2022):  
- Long-term Borrowings: 19,006,000,000 EUR  
- Short-term Borrowings: 709,000,000 EUR  
- Current Bank Overdrafts: 0 EUR  
- Cash and Cash Equivalents: 6,547,000,000 EUR  

Net Debt = 19,006,000,000 + 709,000,000 + 0 – 6,547,000,000  
Net Debt = 13,168,000,000 EUR  

**FFO / Net Debt ratio**  
= 392,000,000 / 13,168,000,000  
≈ 0.02977  

So, as a percentage, roughly 2.98%.

<answer>0.02977</answer>