Here is the result from linqpad.
decimal d = .035m + .035m + .035m;
d.Dump();
decimal.Round(d,2).Dump();
0.105
0.10
Here is the result from SMSS.
declare @d money
set @d = convert(money, .035) + convert(money, .035) + convert(money, .035)
select @d, round(@d,2)
(No column name) (No column name)
0.105 0.11
What gives?