For values that are a penny off, clients should note that this is likely the result of rounding fractional cents as amounts are formatted to two decimal places. If amounts are greater than two decimal places, "half-even" rounding is used. This means that the decimal portion is rounded to the nearest neighbor unless both neighbors are equidistant, in which case, the decimal portion is rounded to the even neighbor. For example, 0.775 rounds up to 0.78 while 0.725 rounds down to 0.72.
Client's can extend the decimal place, if applicable, in many of the statement fields by generating Flex Query reports instead of regular account statements.
Further, account's trading/holding assets that are denominated in multiple currencies should carefully review their statements as many fields provide both a native-currency total, along with a base-currency equivalent total.