=IF([@[Total 2012]]<>0,([@[Total 2013]]/[@[Total 2012]]*100),100,IF(AND([@[Total 2012]]=0,[@[Total 2013]]=0),0,0))
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=IF([@[Total 2012]]<>0,([@[Total 2013]]/[@[Total 2012]]*100),100,IF(AND([@[Total 2012]]=0,[@[Total 2013]]=0),0,0))