On the day on which rounding money comes into operation in Ireland, this resource may assist pupils in calculating whether to round up or round down. It consists of a colour-coded 100 square – one colour showing when to round down (1c, 2c, 6c, 7c); one colour showing when to round up (3c, 4c, 8c, 9c); and one colour showing the nearest 5c. It would also be good to be shown large on an IWB as a visual prompt when doing work on rounding.