SQL$HELP72.HLB  —  Errors  SQL_ERRORS, DCLBEFEXE
  DECLARE TRANSACTION and DECLARE ALIAS must be before executable
  statements

  Explanation:  DECLARE TRANSACTION and DECLARE ALIAS must come
  before the first executable statement in a program.  An
  executable statement is a statement such as SELECT, INSERT,
  UPDATE, OR CREATE.  To avoid this error, put all DECLARE ALIAS
  and DECLARE TRANSACTION statements in a context file, if
  possible.

  User Action:  Move all DECLARE TRANSACTION statements and
  DECLARE ALIAS statements before all executable statements.  You
  should specify all DECLARE ALIAS statements before the first
  DECLARE TRANSACTION statement.
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