To estimate the S&P-adjusted FFO-to-debt ratio for Naturgy Energy Group S.A. for 2022, we follow the steps based on the provided data:

### Step 1: Identify Industry
Naturgy Energy Group S.A. is a multinational utility company providing electricity and gas. Based on the provided S&P methodology, it falls under **Regulated Utilities**.

### Step 2: Estimate Adjusted EBITDA
- **Reported EBITDA:** 4,954,000,000 EUR
- **Lease Adjustment:** Per standard S&P methodology, lease interest is often separated from operating expenses. Since EBITDA is typically calculated before interest, depreciation, and amortization, we assume the provided EBITDA already incorporates these according to IFRS standards. No major non-recurring items or pension adjustments are provided that warrant material changes.
- **Adjusted_EBITDA:** 4,954,000,000 EUR

### Step 3: Estimate FFO
- **FFO Formula:** Adjusted_EBITDA - Cash Interest - Cash Taxes
- **Cash Interest Paid (Classified as Operating Activities):** 520,000,000 EUR
- **Cash Taxes Paid (Classified as Operating Activities):** 762,000,000 EUR
- **Calculation:** 4,954,000,000 - 520,000,000 - 762,000,000 = 3,672,000,000 EUR

### Step 4: Estimate Adjusted Debt
- **Reported Debt:** This includes "Noncurrent Financial Liabilities" + "Current Financial Liabilities"
    - Noncurrent Financial Liabilities: 13,999,000,000 EUR
    - Current Financial Liabilities: 2,302,000,000 EUR
    - Total Reported Debt = 16,301,000,000 EUR
- **Eligible Cash (Cash and Cash Equivalents):** 3,985,000,000 EUR
- **Adjusted_Debt Calculation:** 16,301,000,000 - 3,985,000,000 = 12,316,000,000 EUR

### Step 5: Calculate FFO / Adjusted_Debt Ratio
- **Ratio:** 3,672,000,000 / 12,316,000,000 = 0.29814875...

Rounding to four decimal places, we get 0.2981.

<answer>0.2981</answer>