You would first take out the digits before the decimal point and put this before the fraction. In this case the digit is 0 so there is no number before the fraction.
The easiest way to continue is to divide the remaining 27 by 100 (this comes from the smallest power of ten after the full number with no decimal place). We would then simplify this but there are no common factors for 100 and 27.
This means that the final answer is 27/100