Let’s work through this step by step.

**1. Identify relevant items for FFO (Funds From Operations)**  
FFO typically starts from **Profit Loss From Operating Activities** and adjusts for non-cash items, taxes, and interest, but a simpler proxy in absence of a clear FFO definition is:

- **EBITDA** (Operating profit + Depreciation/Amortization/Impairment) is commonly used to approximate operating cash flow before working capital changes.

From the data:  
- Profit Loss From Operating Activities (2022): 11,193,000,000 EUR  
- Depreciation, Amortisation, and Impairment (2022): 7,447,000,000 EUR  

So, **EBITDA** = 11,193,000,000 + 7,447,000,000 = **18,640,000,000 EUR**  

**2. Net Debt Calculation**  
Net Debt = **Total Borrowings (short + long) – Cash and Cash Equivalents**

Long-term borrowings (non-current) 2023-01-01: 68,191,000,000  
Current portion of long-term borrowings: 2,835,000,000  
Short-term borrowings: 18,392,000,000  

**Total Debt** = 68,191,000,000 + 2,835,000,000 + 18,392,000,000 = **89,418,000,000 EUR**

Cash and Cash Equivalents (2023-01-01) = 11,041,000,000 EUR  

**Net Debt** = 89,418,000,000 – 11,041,000,000 = **78,377,000,000 EUR**

**3. FFO / Net Debt**  
= 18,640,000,000 / 78,377,000,000 ≈ **0.2378**

So the ratio is ~0.238.

<answer>0.238</answer>