To estimate the FFO / Net Debt ratio for 2022, we need to calculate both the Funds From Operations (FFO) and the Net Debt for the period ending 2022-01-01 (which represents the end of the 2021 fiscal year). However, there is a nuance: the balance sheet items provided for "2022-01-01" represent the position at the beginning of 2022 (end of 2021), while the income statement items for "2022-01-01 - 2023-01-01" represent the 2022 fiscal year. Following standard financial analysis practices when retrieving year-end matching ratios from such data structures, we will align the 2022 income statement with the 2023-01-01 balance sheet (the end of the 2022 fiscal year) to evaluate the 2022 ratio, as these statements are presented together. Let's calculate both just in case, but standard interpretation ties 2022 flows to 2022 ending balances.

**1. Calculate FFO (Funds From Operations) for 2022:**
FFO is typically defined as Net Profit + Depreciation & Amortization + Amortization of Provisions.
- Profit Loss Attributable To Owners Of Parent (2022): 401,000,000 EUR
- Depreciation Expense (2022): 491,000,000 EUR
- Amortisation Expense (2022): 233,000,000 EUR
- Adjustments For Provisions (2022): 92,000,000 EUR
FFO = 401,000,000 + 491,000,000 + 233,000,000 + 92,000,000 = 1,217,000,000 EUR.

*(If we were to calculate FFO for 2021 using the same method: 504,000,000 + 465,000,000 + 201,000,000 + 89,000,000 = 1,259,000,000 EUR)*

**2. Calculate Net Debt for 2022:**
Net Debt = Total Financial Debt - Cash and Cash Equivalents.
Total Financial Debt is the sum of Noncurrent and Current Financial Liabilities.
Using the 2023-01-01 balance sheet (end of 2022):
- Other Noncurrent Financial Liabilities: 5,867,000,000 EUR
- Other Current Financial Liabilities: 1,022,000,000 EUR
- Total Financial Debt = 5,867,000,000 + 1,022,000,000 = 6,889,000,000 EUR
- Cash And Cash Equivalents: 2,584,000,000 EUR
Net Debt = 6,889,000,000 - 2,584,000,000 = 4,305,000,000 EUR.

*(If we used the 2022-01-01 balance sheet: Debt = 4,322,000,000 + 746,000,000 = 5,068,000,000 EUR. Cash = 964,000,000 EUR. Net Debt = 4,104,000,000 EUR)*

**3. Calculate FFO / Net Debt ratio:**
Aligning the 2022 period flows with its corresponding year-end balances (2023-01-01):
FFO / Net Debt = 1,217,000,000 / 4,305,000,000 ≈ 0.28269 ≈ 28.27%

Aligning 2021 period flows with 2022-01-01 balances:
FFO / Net Debt = 1,259,000,000 / 4,104,000,000 ≈ 0.30677 ≈ 30.68%

Given that annual reports pair the current year's income statement with the current year's ending balance sheet, the 2022 FFO corresponds to the 2022 ending Net Debt (the 2023-01-01 figures). We will use the 2022 FFO and 2022 year-end Net Debt.

1,217,000,000 / 4,305,000,000 = 0.28269...

<answer>0.283</answer>