function TBRound(Value: Extended; Decimals: Integer): Extended;
var
  Factor, Fraction: Extended;
begin
  Factor := IntPower(10, Decimals);
  Value := StrToFloat(FloatToStr(Value * Factor));
  Result := Int(Value);
  Fraction := Frac(Value);
  if Fraction >= 0.5 then
    Result := Result + 1
  else
    if Fraction <= -0.5 then
      Result := Result - 1;
  Result := Result / Factor;
end;

procedure TForm1.Button1Click(Sender: TObject);
var
  f : Double;
begin
  f := 1.36482;
 
  // Arredondando para 3 casas decimais.
  f := SDRound(f, 3);
  ShowMessage(FloatToStr(f));
 
  // Arredondando para 2 casas decimais.
  f := SDRound(f, 2);
  ShowMessage(FloatToStr(f));
end;