If I remember my math , when rounding a number which is EXACTLY half way (in this case 0.0050000), the rounding rules get strange. For the round() function' I always add a five to the next decimal place to force the number to be rounded up. This removes erratic behavior of the ROUND function for numbers which fall exactly at the midpoint. For this case I would use :

ln_round = .35000000 * 943.0 *.100
ln_round = ln_round + .005 && Use .005 since we are ronding to two places
ln_round = ROUND(ln_round,2)

This will force any number which lands exactly midway to be rounded up. If you subtract .005 the midway number will be rounded down.