| Subject | English | Korean |
| comp., MS | rounding adjustment | 반올림 조정 (An adjustment to an amount made to enable balancing of a balance sheet despite rounding differences) |
| comp., MS | rounding difference | 반올림 오차 (The deviation from an exact value resulting from the use of rounding) |
| comp., MS | rounding error | 반올림 오차 (The deviation from an exact value resulting from the use of rounding) |
| comp., MS | rounding precision | 반올림 자릿수 (The degree of precision with which values will be rounded) |