To estimate the FFO / Net Debt ratio for 2022 based on the S&P methodology, we need to calculate the Funds From Operations (FFO) and the Net Debt for the period ending 2022 (using the values as of 2023-01-01 for the balance sheet items). 

**1. Calculate FFO (Funds From Operations)**
According to S&P's methodology, FFO is generally defined as Net Income from Continuing Operations plus Depreciation, Amortization, Impairment losses (net of reversals), and other non-cash items. We exclude the Profit/Loss from Discontinued Operations because S&P focuses on the continuing operations' cash-generating ability. 

Using the provided data for 2022 (2022-01-01 to 2023-01-01):
*   Profit Loss From Continuing Operations: 88,966,000 EUR
*   Depreciation Expense: 176,689,000 EUR
*   Amortisation Expense: 58,741,000 EUR
*   Impairment Loss / (Reversal) on Intangible Assets and PP&E: 43,185,000 EUR (Note: This is a positive value in the income statement presentation indicating an impairment expense, which is added back to FFO)
*   Impairment Loss Recognised In Profit Or Loss - Trade Receivables: 300,000 EUR (Add back)

FFO = 88,966,000 + 176,689,000 + 58,741,000 + 43,185,000 + 300,000 = 367,881,000 EUR

**2. Calculate Net Debt**
Net Debt is calculated as Total Financial Debt minus Cash and Cash Equivalents. 
Total Financial Debt includes both current and non-current interest-bearing financial liabilities.

Using the balance sheet data as of 2023-01-01:
*   Other Noncurrent Financial Liabilities: 1,751,255,000 EUR
*   Noncurrent Financial Liabilities At Fair Value Through Profit Or Loss: 0 EUR
*   Noncurrent Lease Liabilities: 150,955,000 EUR
*   Current Financial Liabilities At Fair Value Through Profit Or Loss: 76,644,000 EUR
*   Other Current Financial Liabilities: 389,716,000 EUR
*   Current Lease Liabilities: 6,362,000 EUR
*   Liabilities Included In Disposal Groups Classified As Held For Sale: (We exclude these from continuing core net debt, as they are associated with discontinued operations/assets held for sale)

Total Financial Debt = 1,751,255,000 + 0 + 150,955,000 + 76,644,000 + 389,716,000 + 6,362,000 = 2,374,932,000 EUR

*   Cash And Cash Equivalents (2023-01-01): 392,811,000 EUR

Net Debt = Total Financial Debt - Cash & Cash Equivalents
Net Debt = 2,374,932,000 - 392,811,000 = 1,982,121,000 EUR

**3. Calculate FFO / Net Debt Ratio**
FFO / Net Debt = 367,881,000 / 1,982,121,000 ≈ 0.1856

Expressed as a percentage (as per typical S&P reporting), this is 18.56%. Converting to the requested format:

<answer>18.56%</answer>