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sub decode {
  my ($record, $nt, $val_missing) = @_;
  my $template = ('A5' x $nt) . ('A2' x $nt);
  my @values = unpack($template, $record);
  my @fractions = @values[0 .. $nt-1];
  my @exponents = @values[$nt .. $#values];

  @values = ();
  for (my $i = 0; $i < @fractions; $i++) {
    if ( == 0 and $exponents[$i] == 99) {
...
  }
  return @values;
}