Guido,

the behaviour is as designed.
There was a discussion about that,
but I didn´t find it.
But here is a workaround with a cast.
I tried it with serveral values
but I can´t check more than 10 significant values,
due my hand calculator hasn´t got more ;-))

Try :

from your example
select money3, cast((cast((money3*100) as Numeric (18,0))/195.583)as Numeric
(18,2)) from new_table

money3 cast
-70000 -35790,43
-77374,13 -39560,76
-190479,56 -97390,65
38568987,25 19720010,05
-38568987,25 -19720010,05

Did not test for a max value, but I think
it is usable for you

HTH
Achim