Let's go step-by-step.  

**1. Identify FFO (Funds From Operations)**  
S&P’s FFO is generally:  
- Net income from continuing operations  
- Plus depreciation & amortization  
- Plus impairments  
- Minus gains from asset sales  
- Minus equity income (unless dividends received are shown)  
- Plus deferred taxes (changes) and other non-cash items.  

From the given data for 2022:  
- Profit/Loss from continuing operations: **-18,231,000,000 EUR**  
- Depreciation & Amortisation Expense: **+11,079,000,000 EUR**  
- Impairment Loss: **+1,762,000,000 EUR**  
- Adjustments for Losses/Gains on Disposal of Non-Current Assets: **+143,000,000 EUR** (in cash flow statement it’s -143, so to reverse a gain we add it).  
- Share of Profit of Associates/JVs: **-759,000,000 EUR** (deduct because it’s not cash income unless dividends received; dividends received 590M is already separate).  
- Income Tax Expense (Continuing Operations): **-3,926,000,000 EUR** (we’ll adjust for deferred component later).  
- Net Changes in Fair Value on derivatives: This is a non-cash item; it’s already embedded in operating profit. The operating profit before depreciation is -4,986M, so I’ll follow the cash flow reconciliation approach instead.  

Looking at the cash flow statement reconciliation:  
- Net cash from operations before financial expenses and taxes: **-5,140,000,000 EUR**  
- Less: Change in Working Capital: **+8,301,000,000 EUR** (to reverse WC effect)  
- That gives operating funds before interest/tax: **3,161,000,000 EUR**  
- Less: Net financial expenses disbursed (including dividends received): **-1,003,000,000 EUR**  
- Less: Income taxes paid (refund): **-1,282,000,000 EUR**.  

But S&P FFO is before working capital changes. So:  
FFO = Net cash from operations before WC changes and before interest and tax, minus interest paid, minus tax paid.  
Using data:  
- Net cash from ops before WC changes, interest, and tax = -5,140M + 8,301M = **3,161M EUR**  
- Subtract: Interest paid (net financial expenses disbursed incl. dividends received) = -1,003M  
- Subtract: Tax paid = -1,282M  
 → FFO = 3,161 - 1,003 - 1,282 = **876,000,000 EUR**.  

**2. Identify Net Debt**  
S&P net debt =  
- Short-term + long-term debt  
- Plus lease liabilities (if any)  
- Minus cash and equivalents  
- Plus certain other financial liabilities like derivatives net of receivables (if material).  

From the balance sheet at end of 2022:  
- Non-current financial liabilities: **71,058,000,000 EUR**  
- Current financial liabilities: **71,844,000,000 EUR**  
- Cash and cash equivalents: **10,948,000,000 EUR**  

Net debt = 71,058M + 71,844M - 10,948M = **131,954,000,000 EUR**.  

**3. FFO / Net Debt**  
= 876M / 131,954M ≈ **0.00664**  

Final value as requested:  

<answer>0.00664</answer>