select
'&field1' field1,
'&field2' field2,
case
when '&field1' = 0 then 0
when '&field1' != 0 then (('&field1'/'&field2')*100)
end zero1_,
decode('&field2',0,0,(('&field1'/'&field2')*100)) zero2_,
decode('&field2',0,null,(('&field1'/'&field2')*100)) zero3_
from dual
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