This explains your problem
Code:
?Format((Val("1,26767") * 100 + Val("1,3") * 100) / 100, "###,##0.00") 
2,00
?Format((Val("1.26767") * 100 + Val("1.3") * 100) / 100, "###,##0.00") 
2,57
I hope you understand what's wrong