To estimate the FFO / Net Debt ratio for 2022 based on S&P methodology, we need to calculate the Funds From Operations (FFO) and the Net Debt for the period ending 2022-12-31 (which corresponds to the dates 2022-01-01 to 2023-01-01 for flow items and 2023-01-01 for closing stock items).

**1. Calculate FFO (Funds From Operations):**
According to S&P methodology, FFO is typically defined as:
FFO = Profit Before Tax (or Net Profit) + Depreciation & Amortization + Amortization of Operating Leases (or other non-cash items) - Non-cash Gains.

From the provided data for the period 2022-01-01 to 2023-01-01:
- Profit Before Tax: 588,495,000 EUR
- Depreciation, Amortisation And Impairment: 479,186,000 EUR
- Net Accrual To Provisions For Risk And Charges: -1,797,000 EUR (typically added back to PBT as it's a non-cash expense, effectively PBT already includes this, so we don't double-add, but we can verify the build-up. Usually, FFO is PBT + D&A).
- Losses/Gains on disposal: -25,357,000 EUR (negative gain = loss, which is an operating non-cash item already in PBT, or add back if it's a gain. Since it's a loss, no add-back is needed for gains).

Let's calculate FFO directly:
FFO = Profit Before Tax + Depreciation & Amortisation 
FFO = 588,495,000 + 479,186,000 = 1,067,681,000 EUR

*(Note: Even if we start from Net Profit (436,126,000 EUR) + D&A (479,186,000 EUR) + Tax Expense (152,369,000 EUR), we get the same FFO of 1,067,681,000 EUR)*

**2. Calculate Net Debt:**
Net Debt = Total Financial Debt - Cash & Cash Equivalents.
Total Financial Debt includes both current and non-current interest-bearing financial liabilities.

From the balance sheet at 2023-01-01:
- Short Term Financial Liabilities (Excluding Other): 142,437,000 EUR
- Other Current Financial Liabilities: 290,000 EUR
- Long Term Financial Liabilities (Excluding Other): 6,402,913,000 EUR
- Other Noncurrent Financial Liabilities: 34,000 EUR

Total Financial Debt = 142,437,000 + 290,000 + 6,402,913,000 + 34,000 = 6,545,674,000 EUR

Cash & Cash Equivalents (2023-01-01): 451,946,000 EUR

Net Debt = 6,545,674,000 - 451,946,000 = 6,093,728,000 EUR

**3. Calculate FFO / Net Debt ratio:**
FFO / Net Debt = 1,067,681,000 / 6,093,728,000 = 0.175178...

Rounding to two decimal places (as is standard for such ratios), we get 17.52% or 0.18. Representing it as a ratio gives 0.18.

<answer>0.18</answer>