So the banker's rounding algorithm must be applied from right to left? Try this:

create FUNCTION RoundBanker

( @Amtnumeric(38,16)

, @RoundToDecimal tinyint

)

RETURNS numeric(38,16)

AS

BEGIN

declare@RoundedAmtnumeric(38,16)

,@WholeAmtinteger

,@Decimaltinyint

,@Tennumeric(38,16)

set@Ten= 10.0

set@WholeAmt= ROUND(@Amt,0, 1 )

set@RoundedAmt= @Amt - @WholeAmt

set@Decimal= 16

While @Decimal > @RoundToDecimal

BEGIN

set @Decimal = @Decimal - 1

if 5 = ( ROUND(@RoundedAmt * POWER( @Ten, @Decimal + 1 ) ,0,1) - (ROUND(@RoundedAmt * POWER( @Ten, @Decimal ) ,0,1) * 10) )

and 0 = cast( ( ROUND(@RoundedAmt * POWER( @Ten, @Decimal ) ,0,1) - (ROUND(@RoundedAmt * POWER( @Ten, @Decimal - 1 ) ,0,1) * 10) ) AS INTEGER ) % 2

SET @RoundedAmt = ROUND(@RoundedAmt,@Decimal, 1 )

ELSE

SET @RoundedAmt = ROUND(@RoundedAmt,@Decimal, 0 )

END

RETURN ( @RoundedAmt + @WholeAmt )

END

GO