Okay, let’s break this down step-by-step per S&P methodology.  

**Step 1 – Funds From Operations (FFO)**  
S&P typically defines FFO as:  
- EBITDA  
- Minus net interest expense paid  
- Minus current tax paid  
- Minus cash outflows for provisions  
- Plus/minus adjustments for working capital (but not the full change in operating assets/liabilities like in CFO)  

From the data, we have EBITDA-level information:  
`"Profit Loss Before Provisions Amortisation And Impairment Financial Income And Financial Expenses Income Tax Expense And Extraordinary Contribution To The Energy Sector CESE"` = EBITDA  
2022: 4,523,539,000 EUR  

From that, for FFO we subtract:  
- Finance costs (net)  
- Income tax and CESE paid  
- Plus adjustments for JV/associates dividends if not already included, etc.  

Finance costs net:  
Finance income: 843,000,000  
Finance costs: 1,753,220,000  
Net finance cost = 910,220,000 (matches the cash flow adjustment for finance income/cost).  

Income tax & CESE expense (P&L): 450,024,000  
But for FFO we want actual tax paid. The cash flow statement shows “Income Tax And CESE” paid:  
Cash outflow = 258,849,000 EUR (given as negative in reconciliation to operating cash flow).  

Also adjust for JV/Associates: We subtract equity income and add dividends received.  
Joint Ventures And Associates income: 239,429,000  
Dividends received: 81,394,000 (from investing activities).  

So, FFO = EBITDA  
- Net Interest Paid  
- Tax Paid  
- Equity Income from JV/Associates  
+ Dividends from JV/Associates  

= 4,523,539,000  
- (1,753,220,000 - 843,000,000)  → net interest paid = 910,220,000  
- 258,849,000  
- 239,429,000  
+ 81,394,000  

= 4,523,539,000 - 910,220,000 - 258,849,000 - 239,429,000 + 81,394,000  
= 3,196,435,000 EUR  

**Step 2 – Net Debt**  
S&P net debt =  
Short-term borrowings + Long-term borrowings  
- Cash and cash equivalents  
+ Adjustments (like leases, pensions, etc.).  

From balance sheet:  
Long-term borrowings: 15,782,604,000  
Current borrowings: 4,239,869,000  
Less: Cash: 4,900,205,000  

But S&P also includes lease liabilities, adjustments for pensions (net deficit), and other debt-like items.  
Right-of-use assets = lease liabilities measure: 1,320,270,000 (we take this as debt).  

Pension deficit:  
Noncurrent provisions for employee benefits: 644,299,000  
Current provisions for employee benefits: 126,767,000  
We can take the total = 771,066,000 and apply standard S&P treatment (often only unfunded portion counts — we assume all as debt for conservative measure).  

Thus, Net debt =  
15,782,604,000  
+ 4,239,869,000  
+ 1,320,270,000  
+ 771,066,000  
- 4,900,205,000  
= 17,213,604,000 EUR  

**Step 3 – Ratio**  
FFO / Net Debt = 3,196,435,000 / 17,213,604,000 ≈ 0.1857  

<answer>0.1857</answer>