To estimate the S&P-adjusted FFO-to-debt ratio for Eni S.p.A. for fiscal year 2022, we follow the S&P methodology for integrated oil and gas companies (Oil & Gas E&P).

### 1. Industry Identification
Eni S.p.A. is an integrated energy company involved in exploration, production, refining, and marketing. It fits the "Oil and Gas Exploration and Production" sector methodology.

### 2. Adjusted EBITDA Calculation
*   **Reported Profit from Operating Activities:** 17,510,000,000 EUR
*   **Depreciation and Amortization:** 7,205,000,000 EUR
*   **Impairment losses:** 1,140,000,000 EUR
*   **Write-offs:** 599,000,000 EUR
*   **Reported EBITDA** ≈ 17,510 + 7,205 + 1,140 + 599 = 26,454,000,000 EUR
*   **Adjusted EBITDA:** S&P typically adjusts for lease-related interest (rentals) capitalized in debt. Since lease liabilities are included in the debt adjustment (Step 4), the rent expense (interest portion) is usually added back to EBITDA. Using cash flow data, we approximate the lease impact. Given the scale, we proceed with Reported EBITDA as the primary proxy for the operating performance before financing/tax adjustments.

### 3. FFO Calculation
*   **Reported EBITDA:** 26,454,000,000 EUR
*   **Cash Interest Paid:** 851,000,000 EUR
*   **Cash Taxes Paid:** 8,488,000,000 EUR
*   **FFO** = 26,454 - 851 - 8,488 = 17,115,000,000 EUR

### 4. Adjusted Debt Calculation
*   **Short-term borrowings:** 4,446,000,000 EUR
*   **Current portion of long-term borrowings:** 3,097,000,000 EUR
*   **Long-term borrowings:** 19,374,000,000 EUR
*   **Lease liabilities (Current + Noncurrent):** 884,000,000 + 4,067,000,000 = 4,951,000,000 EUR
*   **Gross Debt** = 4,446 + 3,097 + 19,374 + 4,951 = 31,868,000,000 EUR
*   **Eligible Cash:** Cash and Cash Equivalents = 10,155,000,000 EUR
*   **Adjusted Debt** = 31,868 - 10,155 = 21,713,000,000 EUR

### 5. FFO / Adjusted_Debt Ratio Calculation
*   **Ratio** = 17,115,000,000 / 21,713,000,000
*   **Ratio** = 0.788237...

Rounding to four decimal places: 0.7882

<answer>0.7882</answer>