Clarifications needed in FS: Fiscal Year, rounding logic

Here are two items that came up on the mailing list (from Soham). Want to make
sure these are clarified in the documentation.

1. In LoanBO.java ->applyRounding()
the business rule is only applied if principal is not zero in any installment..
nowhere could i find the information as to why this is so? including the
functional specification

2. another example (where someone else was already confused before me
org.mifos.application.accounts.savings.util.helpers ->savingHelper class
public class SavingsHelper {
private Calendar cal;
// TODO: pick from configuration
/** I assume the hardcoding of 1 Jan 2006 is trying to say
that the default fiscal year is January 1 to December 31.
Do we use the year?
What does this control, versus
{@link SavingsConstants#POSTING_DAY}? */
public Date getFiscalStartDate() {
try {
SimpleDateFormat format = new SimpleDateFormat("dd/MM/yyyy");
return format.parse("01/01/2006");
} catch (ParseException pe) {
throw new RuntimeException(pe);
}
}