To estimate the FFO (Funds From Operations) to Net Debt ratio based on Standard & Poor's (S&P) methodology, we must calculate the adjusted FFO and the Net Debt from the provided financial facts.

**1. Funds From Operations (FFO)**
S&P traditionally defines FFO as Operating Cash Flow (Net cash from operating activities) excluding the changes in working capital (since working capital fluctuations do not represent sustainable, ongoing cash generation capacity). 
From the provided facts for 2022:
*   **Cash Flows From Operating Activities (OCF)**: 4,242,000,000 EUR
*   **Increase (Decrease) In Working Capital**: -272,000,000 EUR 

Since the working capital change represents a cash outflow (drain) of 272 million EUR in the cash flow reconciliation, we add it back to the Operating Cash Flow to find the cash generated before working capital movements.
*   **FFO** = Operating Cash Flow - Changes in Working Capital 
*   **FFO** = 4,242,000,000 EUR - (-272,000,000 EUR) = 4,514,000,000 EUR

**2. Net Debt**
S&P defines Net Debt as total financial debt (including both short-term and long-term borrowings, as well as lease liabilities under IFRS 16) minus available cash and cash equivalents. 
From the balance sheet facts at the end of 2022 (2023-01-01):
*   **Noncurrent Financial Liabilities** (which explicitly includes Long-term Borrowings of 12,689m and Noncurrent Lease Liabilities of 1,309m): 13,999,000,000 EUR
*   **Current Financial Liabilities** (which includes Current Borrowings of 2,110m and Current Lease Liabilities of 177m): 2,302,000,000 EUR
*   **Total Gross Debt** = 13,999,000,000 + 2,302,000,000 = 16,301,000,000 EUR

Next, we subtract available cash:
*   **Cash And Cash Equivalents**: 3,985,000,000 EUR
*   **Net Debt** = 16,301,000,000 EUR - 3,985,000,000 EUR = 12,316,000,000 EUR

*(Note: While S&P sometimes adds adjustments for Asset Retirement Obligations and pension deficits, those specific breakdowns are strictly bundled under standard "Provisions" here. Using the standard baseline financial definition yields the most accurate unadjusted metric achievable directly from these primary data points).*

**3. FFO / Net Debt Ratio**
*   **Ratio** = 4,514,000,000 / 12,316,000,000 = 0.366515...

<answer>0.3665</answer>