I need to estimate the FFO / Net Debt ratio for 2022 (the fiscal year ending 2023-01-01).

**Step 1: Calculate FFO (Funds From Operations)**

FFO is typically calculated as Net Income + Depreciation & Amortization + other non-cash charges. A common approach:

FFO = Net Income + Depreciation/Amortization + Impairment losses - Gains on asset sales

From the data:
- Profit Loss (Net Income) for 2022-01-01 to 2023-01-01: 615,000,000 EUR
- "Dotacion Amortizacion YVariacion De Provisiones" (Depreciation, amortization, and provision changes): 762,000,000 EUR
- "Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss": -15,000,000 EUR (this is a net impairment reversal, so it reduced profit; adding back impairment means we adjust)
- "Other Gains Losses": 13,000,000 EUR

Alternatively, I can use the cash flow statement approach. FFO is often approximated as:

FFO = Cash flows from operating activities - changes in working capital

From the cash flow statement:
- Cash Flows From Operating Activities: 1,648,000,000 EUR
- Increase/Decrease In Working Capital: 135,000,000 EUR (this was added to get to operating cash flows)

FFO = 1,648,000,000 - 135,000,000 = 1,513,000,000 EUR

Another approach: FFO = Net Income + D&A + non-cash items
= 615 + 762 + (-15) + adjustments

Let me use the simpler cash flow-based approach:
FFO ≈ Operating Cash Flow - Working Capital Changes = 1,648 - 135 = 1,513 million EUR

**Step 2: Calculate Net Debt**

Net Debt = Total Financial Debt - Cash and Cash Equivalents

Financial debt components at 2023-01-01:
- Participaciones Preferentes Obligaciones YOtros Valores Negociables No Corrientes: 3,101,000,000
- Noncurrent Portion Of Noncurrent Loans Received: 2,624,000,000
- Noncurrent Lease Liabilities: 439,000,000
- Participaciones Preferentes Obligaciones YOtros Valores Negociables Corrientes: 1,139,000,000
- Current Loans Received And Current Portion Of Noncurrent Loans Received: 553,000,000
- Current Lease Liabilities: 72,000,000

Total Gross Debt (including leases) = 3,101 + 2,624 + 439 + 1,139 + 553 + 72 = 7,928 million EUR

If excluding lease liabilities (more traditional):
Total Gross Debt = 3,101 + 2,624 + 1,139 + 553 = 7,417 million EUR

Cash and Cash Equivalents: 2,360,000,000 EUR

Net Debt (including leases) = 7,928 - 2,360 = 5,568 million EUR
Net Debt (excluding leases) = 7,417 - 2,360 = 5,057 million EUR

**Step 3: FFO / Net Debt**

Using net debt including leases:
FFO / Net Debt = 1,513 / 5,568 = 0.2718 ≈ 0.27

Using net debt excluding leases:
FFO / Net Debt = 1,513 / 5,057 = 0.2992 ≈ 0.30

A common convention includes lease liabilities in net debt. Let me go with the including-leases version:

FFO / Net Debt ≈ 1,513 / 5,568 ≈ 0.272

<answer>0.27</answer>