sorry there is a typo..

> select
> cast( cast(109.87 as numeric(18,2))-cast(109.87 as numeric(18,2))
> *cast(5.0 as double precision)/100 as double precision) from
> rdb$database
>
> gives, 104.365 as expected exact result.
>

should be:

select
cast( cast(109.87 as numeric(18,2))-cast(5 as double precision)*cast
(109.87 as numeric(18,2))/100 as double precision) from rdb$database

gives, 104.3765 as expected exact result.