 DIVIDE { literal-1    } INTO { literal-2    } GIVING { identifier-3
 ~~~~~~ { identifier-1 } ~~~~ { identifier-2 } ~~~~~~

            [ ROUNDED [ MODE IS { AWAY-FROM-ZERO         } ] ] }...
              ~~~~~~~   ~~~~    { ~~~~~~~~~~~~~~         }
                                { NEAREST-AWAY-FROM-ZERO }
                                { ~~~~~~~~~~~~~~~~~~~~~~ }
                                { NEAREST-EVEN           }
                                { ~~~~~~~~~~~~           }
                                { NEAREST-TOWARD-ZERO    }
                                { ~~~~~~~~~~~~~~~~~~~    }
                                { PROHIBITED             }
                                { ~~~~~~~~~~             }
                                { TOWARD-GREATER         }
                                { ~~~~~~~~~~~~~~         }
                                { TOWARD-LESSER          }
                                { ~~~~~~~~~~~~~          }
                                { TRUNCATION             }
                                  ~~~~~~~~~~
    [ REMAINDER identifier-4 ]
      ~~~~~~~~~
    [ ON SIZE ERROR imperative-statement-1 ]
         ~~~~ ~~~~~
    [ NOT ON SIZE ERROR imperative-statement-2 ]
      ~~~    ~~~~ ~~~~~
 [ END-DIVIDE ]
   ~~~~~~~~~~
