EXPONENT returns a FIXED BINARY(31,0) value that is the exponent part of x.
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EXPONENT(x) is not the "mathematical" exponent of x. If x = 0, EXPONENT(x) = 0. For other values of x, EXPONENT(x) is the unique number e such that:

Consequently, EXPONENT(1e0) equals 1 and not 0.