Let's reason step-by-step.

**1. Identify the FFO (Funds From Operations) for 2022:**

From the statement of cash flows (indirect method), FFO is typically calculated by adjusting net profit for non-cash items.  
We have:
- "Profit Loss" (2022): 1,169,749,000 EUR  
- "Adjustments For Depreciation And Amortisation Expense And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss" (2022): 1,979,007,000 EUR  
- "Adjustments For Provisions" (2022): 14,539,000 EUR  
- "Adjustments For Joint Ventures And Associates" (2022): -208,684,000 EUR (this is a non-cash adjustment adding back the share of profits not received in cash; usually deducted from FFO if not received, but since it's shown as an adjustment to reconcile profit to operating cash flows, it's typically part of the FFO calculation)
- "Adjustments For Finance Income Cost" (2022): 910,220,000 EUR (this is net finance cost added back because FFO is before interest)

Also, other non-cash items:
- "Other Adjustments To Reconcile Profit Loss" (2022): -1,384,104,000 EUR — this likely includes gains/losses on disposal and scope effects, which should be excluded from FFO. But "Gains Losses On Disposal And Scope Effects Except Asset Rotation" (2022): -4,377,000 EUR could be part of this.

However, the simplest approximation of FFO is:
FFO = EBITDA - Net financial costs - Current taxes  
But given the data, we can use:
FFO = Cash flows from operations before changes in working capital.

We can get this from the cash flow statement:
"Cash Flows From Used In Operations" (2022): 4,200,324,000 EUR (this is after changes in working capital).  
To get FFO, we subtract the changes in working capital:
- Adjustments for decrease/increase in trade receivables: +405,817,000  
- Adjustments for increase/decrease in trade payables: +766,260,000  
- Changes in working capital to personnel: -142,137,000  
- Changes in working capital for regulatory assets: +502,859,000

Sum of WC changes = 405,817k + 766,260k - 142,137k + 502,859k = 1,532,799,000 EUR

FFO = Cash from operations - WC changes = 4,200,324,000 - 1,532,799,000 = 2,667,525,000 EUR.

Alternatively, starting from "Profit Loss Before Financial Income And Financial Expenses Income Tax Expense And Extraordinary Contribution To The Energy Sector CESE" (2022): 2,529,993,000 EUR, adding back depreciation (1,979,007,000), provisions (14,539,000), and JV adjustments (-208,684,000) gives EBITDA-type figure. Then subtract finance costs net? Actually, EBITDA = 2,529,993k + 1,979,007k = 4,509,000? No, the "Profit Loss Before Provisions Amortisation..." is already EBITDA: 4,523,539,000 EUR.  
Then FFO = EBITDA - net financial costs - taxes paid? But easier to stick to the first method.

First method result: **FFO = 2,667,525,000 EUR**.

**2. Identify Net Debt for 2022:**

Net debt = Total borrowings - Cash and equivalents.

- "Longterm Borrowings" (2023-01-01): 15,782,604,000 EUR  
- "Current Borrowings And Current Portion Of Noncurrent Borrowings" (2023-01-01): 4,239,869,000 EUR  
Total borrowings = 15,782,604k + 4,239,869k = 20,022,473,000 EUR.  
Also, "Institutional Partnerships In North America" (2023-01-01): 2,212,162,000 EUR might count as debt, but it's usually separate. Let’s assume standard net debt is just borrowings minus cash.

Cash and equivalents (2023-01-01): 4,900,205,000 EUR.

Net debt = 20,022,473,000 - 4,900,205,000 = 15,122,268,000 EUR.

**3. FFO / Net Debt ratio:**

FFO / Net debt = 2,667,525,000 / 15,122,268,000 ≈ 0.1764.

So the ratio is 0.176 (or 17.6%).

<answer>0.176</answer>