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

1. **Calculate FFO (Funds From Operations):**
According to S&P, FFO is generally defined as Net Income plus Depreciation, Amortization, and Impairment, plus other non-cash items (like amortization of deferred revenue), adjusted for changes in working capital and other items. A common simplified formula strictly following S&P's components for this data is:
FFO = Profit Loss + Amortisation Depreciation And Provisions + Adjustments For Increase Decrease In Employee Benefit Liabilities + Change In Provision For Risks And Charges + Allocation To Provisions (excluding risks and charges)

Let's extract the values for the 2022 period:
- Profit Loss: 305,300,000 EUR
- Amortisation Depreciation And Provisions: 667,100,000 EUR
- Adjustments For Increase Decrease In Employee Benefit Liabilities: -12,700,000 EUR
- Change In Provision For Risks And Charges: -27,800,000 EUR
- Allocation To Provisions Excluding Change In Provision For Risks And Charges: 188,500,000 EUR

FFO = 305,300,000 + 667,100,000 - 12,700,000 - 27,800,000 + 188,500,000 = 1,120,400,000 EUR.

2. **Calculate Net Debt:**
Net Debt = Total Financial Debt - Cash and Cash Equivalents.
Financial Debt typically includes both current and non-current borrowings and lease liabilities.

Let's extract the values as of the end of the period (2023-01-01):
- Noncurrent Financial Liabilities: 5,689,900,000 EUR
- Noncurrent Lease Liabilities: 55,100,000 EUR
- Current Financial Liabilities: 650,100,000 EUR
- Current Lease Liabilities: 21,300,000 EUR
Total Financial Debt = 5,689,900,000 + 55,100,000 + 650,100,000 + 21,300,000 = 6,416,400,000 EUR.

Cash and Cash Equivalents (2023-01-01) = 1,942,400,000 EUR.

Net Debt = 6,416,400,000 - 1,942,400,000 = 4,474,000,000 EUR.

3. **Calculate FFO / Net Debt Ratio:**
Ratio = FFO / Net Debt
Ratio = 1,120,400,000 / 4,474,000,000 = 0.2504249...

Rounding to two decimal places (as is standard for financial ratios), we get 0.25.

<answer>0.25</answer>