I need to calculate the FFO (Funds From Operations) / Net Debt ratio for 2022.

**Step 1: Calculate FFO for 2022**

FFO is typically calculated as:
FFO = Net Income + Depreciation & Amortization + Impairment Losses - Gains on Asset Sales

From the data for 2021-01-01 to 2022-01-01:
- Profit Loss (Net Income): 554,900,000 EUR
- Operating Depreciation Amortization Provisions And Impairment Losses: 2,117,200,000 EUR
- Gains Losses On Disposal Of Operating Assets: -39,200,000 EUR (this is a gain, so subtract)
- Financial Amortization And Impairment Losses: 3,800,000 EUR

FFO = 554,900,000 + 2,117,200,000 + 3,800,000 - (-39,200,000)
FFO = 554,900,000 + 2,117,200,000 + 3,800,000 + 39,200,000
FFO = 2,715,100,000 EUR

**Step 2: Calculate Net Debt for 2022**

Net Debt = Total Debt - Cash and Cash Equivalents

Total Debt includes:
- Current Financial Liabilities Excluding Concession Liabilities: 8,624,300,000 EUR
- Noncurrent Financial Liabilities Excluding Concession Liabilities: 10,462,500,000 EUR
- Current Lease Liabilities: 410,600,000 EUR
- Noncurrent Lease Liabilities: 1,298,100,000 EUR
- Bank Overdrafts And Other Cash Position Items: 241,900,000 EUR

Total Debt = 8,624,300,000 + 10,462,500,000 + 410,600,000 + 1,298,100,000 + 241,900,000
Total Debt = 21,037,400,000 EUR

Cash and Cash Equivalents: 10,518,700,000 EUR

Net Debt = 21,037,400,000 - 10,518,700,000
Net Debt = 10,518,700,000 EUR

**Step 3: Calculate FFO / Net Debt Ratio**

FFO / Net Debt = 2,715,100,000 / 10,518,700,000
FFO / Net Debt = 0.2583 or approximately 0.26

<answer>0.26</answer>