To estimate the FFO / Net Debt ratio for 2022 based on the S&P methodology, we need to calculate FFO (Funds From Operations) and Net Debt using the provided financial figures for the period ending 2023-01-01 (which represents the full year 2022).

**1. Calculate FFO (Funds From Operations)**
According to S&P methodology, FFO is generally defined as:
FFO = Profit/Loss + Depreciation, Amortisation, and Impairment + Non-cash items (Other Expense By Nature + Other Income + Share of P/L of Associates JVs) - Finance Costs - Income Tax Expense

Using the 2022 figures:
- Profit Loss: 14,996,000,000 DKK
- Depreciation Amortisation And Impairment Loss: 12,283,000,000 DKK
- Other Expense By Nature: 4,963,000,000 DKK (Non-cash adjustment added back)
- Other Income: 14,119,000,000 DKK (Non-cash adjustment subtracted)
- Share Of Profit Loss Of Associates And Joint Ventures (Core + Non-Core): 114,000,000 + 40,000,000 = 154,000,000 DKK (Non-cash adjustment subtracted)
- Finance Costs: 18,050,000,000 DKK (Subtracted as per S&P standard calculation)
- Income Tax Expense Continuing Operations: 2,613,000,000 DKK (Subtracted)

FFO = 14,996 + 12,283 + 4,963 - 14,119 - 0.154 - 18,050 - 2,613 = -2,544,154,000 DKK
Rounding to millions: -2,544 million DKK

**2. Calculate Net Debt**
According to S&P methodology, Net Debt is generally defined as:
Net Debt = Total Financial Debt - Cash & Cash Equivalents - Current Financial Assets at Fair Value (Liquid Investments)

Using the 2022 figures (at 2023-01-01):
- Total Financial Debt = Longterm Borrowings + Shortterm Borrowings + Noncurrent Lease Liabilities + Current Lease Liabilities
  = 60,451,000,000 + 2,830,000,000 + 7,697,000,000 + 569,000,000
  = 71,547,000,000 DKK
- Cash & Cash Equivalents: 16,178,000,000 DKK
- Current Financial Assets at Fair Value Through Profit Or Loss Classified As Held For Trading: 25,197,000,000 DKK

Net Debt = 71,547,000,000 - 16,178,000,000 - 25,197,000,000 = 30,172,000,000 DKK
Rounding to millions: 30,172 million DKK

**3. Calculate FFO / Net Debt Ratio**
FFO / Net Debt = -2,544,154,000 / 30,172,000,000 = -0.08432...

Expressed as a percentage per S&P standard ratio representation: -8.4%

<answer>-8.4%</answer>