To estimate the FFO / Net debt ratio for 2022 using S&P methodology, we can derive Funds From Operations (FFO) and Net Debt from the given data.

**1. Estimate FFO:**
S&P defines FFO as EBITDA less net interest paid, less current taxes paid, plus dividends from associates, and adjusted for certain non-operating items.  
A simplified formula is:  
FFO = EBITDA - Interest Expense (net of interest income) - Income Tax Paid + Dividends from associates (often included in operating cash flow, but here we have a simpler path using cash flow statement items).

From the cash flow section:  
EBITDA 2022 = 3,160,679,000 EUR  
We need deductions:  
Interest paid (operating) = 36,100,000 EUR  
Income taxes paid (operating) = 343,100,000 EUR  
Interest received (operating) = 6,100,000 EUR  
Dividends received (operating) = 29,900,000 EUR  

Sometimes S&P adds back dividends received from associates (already included in operating cash flow). We'll use the classic definition:  
FFO = EBITDA - Interest Paid + Interest Received - Income Tax Paid  
FFO = 3,160,679,000 - 36,100,000 + 6,100,000 - 343,100,000 = 2,787,579,000 EUR  

(We can note that the reported "Dividends Received" often comes from associates, and if we want to follow strict S&P, we could add them back, but often FFO from EBITDA is just EBITDA minus net interest paid minus taxes paid. I'll stick to the core definition:  
FFO = EBITDA - Net Interest Paid - Income Tax Paid  
where Net Interest Paid = Interest Paid - Interest Received = 36.1M - 6.1M = 30M.  
So FFO = 3,160,679k - 30,000k - 343,100k = 2,787,579k EUR.)

**2. Estimate Net Debt:**
Net Debt = Total Debt - Cash and Cash Equivalents  
We need total debt (short-term + long-term financial liabilities).  
Noncurrent Financial Liabilities 2023-01-01 = 2,844,559,000 EUR  
Current Financial Liabilities 2023-01-01 = 1,109,297,000 EUR  
Total Debt = 2,844,559,000 + 1,109,297,000 = 3,953,856,000 EUR  
Cash and Cash Equivalents 2023-01-01 = 409,252,000 EUR  
Net Debt = 3,953,856,000 - 409,252,000 = 3,544,604,000 EUR

**3. Ratio:**
FFO / Net Debt = 2,787,579,000 / 3,544,604,000 ≈ 0.7864

Expressed as a percentage or decimal: I'll give it as a decimal.

<answer>0.786</answer>