A few years ago, I was developing a system using SQL 6.5/Delphi 3.
In front end (Delphi), default rounding was Banker's Rounding.
Because ANSI decided to uses Banker's Rounding as standard.
My client would not accept Banker's Rounding.
So I ended up writing a function in Delphi to use traditional rounding.
I know at least version 7 of Delphi still uses Banker's Rounding.
K. Matsumura