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To convert a percentage to a fraction we must eliminate the “%” symbol by moving it two spaces to the left of the given number. In this case the given number is “12”. So, if you have 12%, the “%” is replaced with a decimal point that is then moved two spaces to the left of the 12 to give you: .12. The decimal point represents the number “100”. We then put the percentage number (12) as the numerator in a fraction and the “100” becomes the denominator. This converts 12% to look like 12/100.
It is important to remember that the “%” symbol always represents the number “100”.