Mathematical formats can have different conventions than Guideline C6 – Allowing the selection of numeric value format and Guideline C7 – Allowing the selection of monetary amount format. Some countries have laws that govern rounding. Your business applications must respect these laws if you plan to market in these countries.
Example: Decimal monetary values are rounded as follows in Switzerland:
12.325 rounds to 12.30
12.326 rounds to 12.35
12.375 rounds to 12.35
12.376 rounds to 12.40