There might be some neater method that is not occurring to me right now, but this works on some sample data similar to what you showed.
* Version 1: Assuming you want new variables to be string.
DATA LIST FREE / OtherIssue_1 OtherIssue_2 (2A10).
BEGIN DATA
"32"
"36"
"106|96"
"88"
"72|55"
"9999|1234"
END DATA.
STRING new1 new2 (A10).
DO REPEAT old = OtherIssue_1 TO OtherIssue_2 / new = new1 TO new2.
COMPUTE #L = CHAR.INDEX(old,"|") - 1.
IF #L EQ -1 #L = LENGTH(RTRIM(old)).
COMPUTE new = CHAR.SUBSTR(old,1,#L).
END REPEAT.
LIST.
* Version 2: Assuming you want new variables to be numeric.
DATA LIST FREE / OtherIssue_1 OtherIssue_2 (2A10).
BEGIN DATA
"32"
"36"
"106|96"
"88"
"72|55"
"9999|1234"
END DATA.
NUMERIC new1 new2 (F8.0).
DO REPEAT old = OtherIssue_1 TO OtherIssue_2 / new = new1 TO new2.
COMPUTE #L = CHAR.INDEX(old,"|") - 1.
IF #L EQ -1 #L = LENGTH(RTRIM(old)).
COMPUTE new = NUMBER(CHAR.SUBSTR(old,1,#L),F8).
END REPEAT.
LIST.