This SQL uses the banker's rounding algorithm:

DECLARE@Decimalssmallint

set@Decimals= 2

select BRAmt

,BRExpectedAmt

, CASE

WHEN 5 = ( ROUND(BRAmt * POWER( 10, @Decimals + 1 ) ,0,1) - (ROUND(BRAmt * POWER( 10, @Decimals ) ,0,1) * 10) )

AND 0 = cast( ( ROUND(BRAmt * POWER( 10, @Decimals ) ,0,1) - (ROUND(BRAmt * POWER( 10, @Decimals - 1 ) ,0,1) * 10) ) AS INTEGER ) % 2

then ROUND(BRAmt,@Decimals, 1 )

ELSE ROUND(BRAmt,@Decimals, 0 )

END as BRBankersRoundedAmt

FROM(select cast ( 3.454 as numeric(8,4) ) , cast(3.45 as numeric(6,2) ) union all

select cast ( 3.455 as numeric(8,4) ) , cast(3.46 as numeric(6,2) )union all

select cast ( 3.445 as numeric(8,4) ) , cast(3.44 as numeric(6,2) )union all

select cast ( 3.456 as numeric(8,4) ) , cast(3.46 as numeric(6,2) )

) as BR (BRAmt, BRExpectedAmt)