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tried :)


awk -F"|" '{gsub(":",";",$4)
n=split($4,A,";")
{v=$1"|"$2"|"$3"|"
for(i=1;i<=n;i++){
if(!i%2){
v=v":"int((A[i]/$3)*100+0.5)";"
}
else{
v=v""A[i]}}}
print v}' filename

Another awk approach:
awk -F'|' '
{
n = split ( $4, A, ";" )
for ( i = 1; i <= n; i++ )
{
split ( A[i], V, ":" )...