To estimate the FFO / Net Debt ratio for 2022 based on S&P methodology, we first need to calculate the components: Funds From Operations (FFO) and Net Debt.

**1. Calculate Funds From Operations (FFO)**
According to S&P's methodology, FFO is typically calculated as:
FFO = Profit Loss (Net Income) + Amortization/Depreciation + Impairment Losses + Other Non-cash Expenses (like provisions).
From the provided data for the period 2022-01-01 to 2023-01-01:
- Profit Loss: 311,160,000 EUR
- Adjustments For Depreciation And Amortisation Expense: 594,636,000 EUR
- Adjustments For Impairment Loss: 67,680,000 EUR
- Variazione Fondo Rischi (Change in Provisions for Risks): 14,167,000 EUR
- Variazione Netta Fondo Per Benefici Ai Dipendenti (Net change in employee benefit provisions): -19,158,000 EUR

FFO = 311,160,000 + 594,636,000 + 67,680,000 + 14,167,000 - 19,158,000 = 968,485,000 EUR

**2. Calculate Net Debt**
Net Debt = Total Financial Debt (Noncurrent & Current Financial Liabilities) - Cash & Cash Equivalents.
From the balance sheet data at the end of 2022 (2023-01-01):
- Other Noncurrent Financial Liabilities: 4,722,263,000 EUR
- Other Current Financial Liabilities: 619,418,000 EUR
Total Financial Debt = 4,722,263,000 + 619,418,000 = 5,341,681,000 EUR

- Disponibilità Liquide E Mezzi Equivalenti (Cash & Cash Equivalents): 559,908,000 EUR

Net Debt = 5,341,681,000 - 559,908,000 = 4,781,773,000 EUR

**3. Calculate FFO / Net Debt ratio**
Ratio = FFO / Net Debt
Ratio = 968,485,000 / 4,781,773,000 ≈ 0.202545

Expressed as a percentage, this is approximately 20.25%. Per the requested format without units, the value is 0.202545.

<answer>0.202545</answer>