Answer Posted / karina
It is identical to formula 100 * <Operand1> / abs(<Operand2>) , if <Operand2> is not equal to 0 and the character for “Division by 0” if <Operand2> is equal to 0.
Source: http://help.sap.com/saphelp_nw70/helpdata/en/e2/16f13a2f160f28e10000000a114084/content.htm
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