To estimate the S&P-adjusted FFO-to-debt ratio for Acciona SA for the fiscal year ended December 31, 2022, we apply the standard S&P Global Ratings Corporate Methodology and its specific ratio and adjustment guidelines. 

**1. Estimate Adjusted EBITDA**
Acciona’s reported operating profit (EBIT) is €1,334 million. We first add back depreciation and amortization to arrive at an initial EBITDA:
* EBIT: €1,334m
* D&A and Provisions (Dotacion Amortizacion Y Variacion De Provisiones): €762m
* Initial EBITDA = €1,334m + €762m = €2,096m

Next, we normalize the EBITDA by stripping out non-recurring items and adjusting for the company's joint ventures. Under S&P's methodology, if a company's joint ventures are not proportionally consolidated, equity earnings are removed and replaced by actual cash dividends received:
* Impairment Loss Reversal: Remove €15m gain (reported as -€15m)
* Other Gains/Losses: Remove €13m gain
* Operating Equity Income (Resultado De Puesta En Equivalencia Operativa): Deduct €159m
* Dividends Received from JVs: Add €89m

*Adjusted EBITDA* = €2,096m - €15m - €13m - €159m + €89m = €1,998m 
*(Note: IFRS 16 lease depreciation is already excluded from EBIT, so no further operating lease adjustment is needed.)*

**2. Estimate Funds From Operations (FFO)**
FFO is calculated by subtracting net cash interest and cash taxes from the Adjusted EBITDA. S&P nets interest income against interest paid since cash is netted against debt.
* Cash Interest Paid: €209m
* Cash Interest Received: €40m
* Net Cash Interest: €209m - €40m = €169m
* Cash Taxes (Income Taxes Paid): €215m

*FFO* = €1,998m - €169m - €215m = €1,614m

**3. Estimate Adjusted Debt**
We sum all reported financial debt and lease liabilities, then deduct accessible cash and cash equivalents. 
* Noncurrent Marketable Securities & Bonds (Participaciones Preferentes y Obligaciones): €3,101m
* Noncurrent Loans: €2,624m
* Noncurrent Lease Liabilities: €439m
* Current Marketable Securities & Bonds: €1,139m
* Current Loans: €553m
* Current Lease Liabilities: €72m
* Total Gross Debt = €3,101m + €2,624m + €439m + €1,139m + €553m + €72m = €7,928m

* Eligible Cash and Cash Equivalents = €2,360m

*Adjusted Debt* = €7,928m - €2,360m = €5,568m

**4. Calculate FFO to Adjusted Debt Ratio**
*FFO / Adjusted Debt* = €1,614m / €5,568m = 0.2898706...

<answer>0.2899</answer>