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In regard calculated result this needs to be reported to one more decimal place than the final, accredited, reported result, i.e. calculate to 3dp such as 0.098 (3dp) to be able to report to <0.01 (2dp)
If rounded to 2dp before reporting then 0.009, 0.010 and 0.011 would all be reported as 0.01 but only one is <0.01 thus 3dp needed before reporting result.
But if the final result is reported to 3dp then this infers a greater level of accuracy than the LOQ for the standard parameters.
The confusion appears to be that a calculated result is still reported even though it is not the final reported result.