Let’s determine the Funds From Operations (FFO) and the Net Debt for 2022, then compute the ratio.

**Step 1 – Determine FFO for 2022**  
FFO is often approximated from the cash flow statement as:  
Cash flow from operating activities before changes in working capital.  

From the data:  
- Cash flow after cost of net debt, interest on leases, and income taxes paid = €3,324 million.  
- Adjustments for cost of net debt and interest on lease liabilities = €260 million.  
- Income taxes paid (classified as operating) = €518 million.  

So cash flow from operating activities before working capital changes =  
3,324 + 260 + 518 = **€4,102 million**.

**Step 2 – Net Debt at end of 2022**  
Directly given:  
- Net debt 2023-01-01 = €7,440 million.

**Step 3 – Ratio**  
FFO / Net Debt = 4,102 / 7,440 ≈ 0.5513.

<answer>0.551</answer>