$b Furthermore, the sign of the result behaves as follows:
$b$v5$l5
         SIGN(A/B) = SIGN(A)/SIGN(B)
      => SIGN(TRUNC(A/B)) = SIGN(A)/SIGN(B) or 0
      => SIGN(TRUNC(A/B)*B) = (SIGN(A)/SIGN(B))*SIGN(B) or 0
      => SIGN(TRUNC(A/B)*B) = SIGN(A) or 0    {as B#0}

         |A/B| = |A| / |B|,          |TRUNC(X)| <= |X|
      => |TRUNC(A/B)| <= |A/B|
      => |TRUNC(A/B)*B| <= |A/B| * |B|
      => |TRUNC(A/B)*B| <= |(A/B)*B|
      => |TRUNC(A/B)*B| <= |A|

         |A| <= |TRUNC(A/B)*B|
         SIGN(A) = SIGN(TRUNC(A/B)*B)
      => 

         SIGN(REM(A,B)) = SIGN(A-TRUNC(A/B)*B)