second argument is
-1 means rounding by 10..
so result will be from series 10,20,30...100,110,120....
here 123 is near to 120 and 127 is near to 130
SELECT ROUND(123.89, -1) [123 is near 120], ROUND(127.89, -1) [127 is near 130]
same way if second argument is
-2 means rounding by 100
so result will be from series 100,200,300...1000,1100,1200....
Happy Coding!
:)