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If you don't want any errors even in the 10th digit, I think it's probably a
good idea to use ROUNDUP and ROUNDDOWN instead of adding or subtracting
0.005 for the final result.  So, my final function for a Bankers Round that
I'm using is:

=IF(ROUND(100*A1-INT(100*A1),8)=0.5,IF(MOD(ROUND(100*A1-0.5,0),2),ROUNDUP(A1,2),ROUNDDOWN(A1,2)),ROUND(A1,2))

Kind of repetitious with all the ROUND functions, but works and gives an
exact match to GnuCash results witch was what I needed.  Usually I'm
inserting something like A1/4 instead of just A1 where the banker's round of
A1/4 is "my personal expenses" and the difference of that and A1 is my
business expense.  Without any rounding, all the data seemed to match
between GnuCash and LibreOffice Calc, but the totals would be off by a few
pennies - not acceptable because often a mismatch like that points to an
oversight on my part in entering values into Calc.  To my surprise though,
simple rounding to 2 digits didn't work either.  Eventually, I realized
GnuCash was using this bankers rounding method.

Does anyone know how to create a user-defined function in LibreOffice Calc
so I could just enter "BANKROUND(A1)" instead of the messy function listed
above?

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