To estimate the FFO / Net Debt ratio for 2022 based on S&P's methodology, we need to calculate Funds From Operations (FFO) and Net Debt for the year ending 2022 (which corresponds to the period 2022-01-01 to 2023-01-01 in the provided data).

**Step 1: Calculate FFO**
According to S&P's methodology, FFO is typically calculated as:
FFO = Profit From Operating Activities + Depreciation & Amortization + Impairment Loss/Reversal (if added back in operating profit) - Share of Profit/Loss of Equity Accounted Investments (non-cash) + Other non-cash items (adjustments). 

A simpler standard shortcut using S&P methodology is to adjust Net Profit for non-cash items:
FFO = Profit (Loss) + Depreciation & Amortization + Impairment Loss/Reversal + Other non-cash operating adjustments - Share of Profit/Loss of Equity Accounted Investments (to remove non-cash equity income).

Using the data for 2022-01-01 - 2023-01-01:
*   Profit (Loss) = 13,961,000,000 EUR
*   Depreciation And Amortisation Expense = 7,205,000,000 EUR
*   Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss = 1,140,000,000 EUR
*   Share Of Profit Loss Of Equity Accounted Investments = 1,841,000,000 EUR (subtract as it's non-cash equity income)

FFO = 13,961 + 7,205 + 1,140 - 1,841 = 20,465,000,000 EUR.
*(Note: Even if we just use Profit From Operating Activities, which already adds back D&A and Impairment but includes the non-cash equity income, it is 17,510 million EUR. S&P traditionally requires removing the non-cash equity income, meaning we should adjust Operating Profit down by 1,841 million, giving 15,669 million EUR, or construct FFO directly as above to yield 20,465 million EUR. We'll use the direct standard S&P FFO calculation).*

**Step 2: Calculate Net Debt**
Net Debt = Total Financial Debt - Cash & Cash Equivalents.

Total Financial Debt = Short-term Borrowings + Current Portion of Long-term Borrowings + Long-term Borrowings.
For 2023-01-01 (end of 2022):
*   Shortterm Borrowings = 4,446,000,000 EUR
*   Current Portion Of Longterm Borrowings = 3,097,000,000 EUR
*   Longterm Borrowings = 19,374,000,000 EUR

Total Financial Debt = 4,446 + 3,097 + 19,374 = 26,917,000,000 EUR.

Cash And Cash Equivalents (2023-01-01) = 10,155,000,000 EUR.

Net Debt = 26,917,000,000 - 10,155,000,000 = 16,762,000,000 EUR.

**Step 3: Calculate FFO / Net Debt Ratio**
FFO / Net Debt = 20,465,000,000 / 16,762,000,000 = 1.2209...

Expressed as a percentage, this is roughly 122.1%. As a raw ratio value, it is 1.221.

<answer>1.221</answer>