The VBA Round function is poorly buffered against the vagaries of binary
representations. A better VBA implementation of this rounding rule is given
at

http://groups.google.com/group/micro...7fce6145b70d69

I would be very interested in any evidence that this rounding rule has ever
been used in banking.

Jerry

"joeu2004" wrote:
...
Note: The bank might use "banker's rounding" rules, which always
rounds a half-cent to even cents. The easiest way to implement
"banker's rounding" is to create a UDF that uses the VBA function
Round(). I forego this complexity in the solutions below.
...