Hi Raj,
This happens if you look at values in a currency with zero decimals (e.g., JPY). Technically, amount fields are always stored in the dbase with 2 decimals, but table TCURX stores exceptions (currencies with fewer or more decimals) and standard programs use it to display the appropriate number of positions.
You need to refer to this table as well. If a currency is included there, then you have to multiply the value in BSEG-WRBTR by 100 (always) and divide by 10n, where n = TCURX-CURRDEC.
This conversation gives some suggestions how to do it with standard function modules and/or simple abap: http://scn.sap.com/thread/1232917
Good luck!
Jan