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 (using the period 2022-01-01 to 2023-01-01 and the balance sheet at 2023-01-01).

**1. Calculate Funds From Operations (FFO)**
S&P defines FFO as Net Income plus non-cash items (Depreciation, Amortization, and Impairment) adjusted for non-operating items. A common approximation for FFO is:
FFO = Profit Loss + Depreciation, Amortization & Impairment + Share of Profit of Associates (non-cash)

From the provided data for 2022:
- Profit Loss = 2,920,000,000 EUR
- Depreciation Amortisation And Impairment Loss = 7,447,000,000 EUR
- Share Of Profit Loss Of Associates And Joint Ventures = 4,000,000 EUR

FFO = 2,920,000,000 + 7,447,000,000 + 4,000,000 = 10,371,000,000 EUR
*(Note: Using the exact S&P template adjustment starting from EBITDA minus Net Interest and Taxes provides the same result: EBITDA = Profit Loss from Operating Activities + Depreciation = 11,193,000,000 + 7,447,000,000 = 18,640,000,000. Net Interest = Finance Costs - Finance Income = 5,880,000,000 - 3,430,000,000 = 2,450,000,000. FFO = 18,640,000,000 - 2,450,000,000 - 3,523,000,000 - 4,000,000 + 4,000,000 = 10,371,000,000 EUR)*

**2. Calculate Net Debt**
Net Debt = Total Financial Debt - Cash and Cash Equivalents.

From the balance sheet at 2023-01-01:
- Longterm Borrowings = 68,191,000,000 EUR
- Shortterm Borrowings = 18,392,000,000 EUR
- Current Portion Of Longterm Borrowings = 2,835,000,000 EUR
- Cash And Cash Equivalents = 11,041,000,000 EUR

Total Financial Debt = 68,191,000,000 + 18,392,000,000 + 2,835,000,000 = 89,418,000,000 EUR
Net Debt = 89,418,000,000 - 11,041,000,000 = 78,377,000,000 EUR

**3. Calculate FFO / Net Debt Ratio**
FFO / Net Debt = 10,371,000,000 / 78,377,000,000 ≈ 0.1323 or 13.23%

<answer>13.23%</answer>