select to_char(23.12,'fm9999999999999900.00') aa
,to_char(0.12,'fm99999999999990.00') bb
,to_char(0.00,'fm99999999999990.00') cc
,0.00
from dual
;
select to_char(23.12,'fm9999999999999900.00') aa
,to_char(0.12,'fm99999999999990.00') bb
,to_char(0.00,'fm99999999999990.00') cc
,0.00
from dual
;