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Thanks for taking them time to respond. I agree with your interpretation of the technote... but that's a side-note discussion from my original question and it does not really help with the problem I am having.
I already found a work-around. But working-around this problem is just not feasible. I need a proper solution that addresses the problem at source; so that all fields and columns, in all forms and views, across all financial apps in our domain, will sum up correctly.
The behaviour I am seeing is reproducible, using computed number fields, with currency rounding set at 2 decimal places in the field properties.