First, let’s find **FFO (Funds From Operations)** for 2022.  
From the data:  

- **Net income (Profit Loss) for 2022** = 311,160,000 EUR  
- **Depreciation & amortization (Ammortamenti EAccantonamenti)** = 625,799,000 EUR  
- **Impairment loss recognized in P&L (IFRS9)** = 113,370,000 EUR  
- **Change in provisions for risks (Variazione Fondo Rischi)** = 14,167,000 EUR  
- **Change in employee benefits provision (Variazione Netta Fondo Per Benefici Ai Dipendenti)** = -19,158,000 EUR  
- **Share of profit of associates/JVs (equity method)** = 17,793,000 EUR (this is non-cash income, so we subtract it)  

FFO = Net income + D&A + Impairment + ΔProvisions – Share of profit of associates  
FFO = 311,160,000 + 625,799,000 + 113,370,000 + 14,167,000 – 19,158,000 – 17,793,000  
FFO = 1,027,545,000 EUR  

Now **Net Debt** at end of 2022:  
From the liabilities:  

- **Non-current financial liabilities** = 4,722,263,000 EUR  
- **Current financial liabilities** = 619,418,000 EUR  
- **Cash and cash equivalents** = 559,908,000 EUR  
- **Current financial assets** (might include short-term deposits/investments that can offset debt) = 342,085,000 EUR  

Net Debt = (Non-current + Current financial liabilities) – Cash – Current financial assets  
Net Debt = (4,722,263,000 + 619,418,000) – 559,908,000 – 342,085,000  
Net Debt = 4,439,688,000 EUR  

FFO / Net Debt = 1,027,545,000 / 4,439,688,000 ≈ 0.2314  

<answer>0.2314</answer>