No transaction outstanding

  Explanation:  You attempted to terminate a transaction with a
  COMMIT or a ROLLBACK when no transaction was outstanding.  SQL
  does not start a transaction when you issue a DECLARE
  TRANSACTION, but waits until it encounters the first statement
  that requires a transaction.

  User Action:  Execute a statement that requires a transaction
  before issuing COMMIT or ROLLBACK.  All statements except
  DECLARE TRANSACTION, DECLARE ALIAS, CREATE DATABASE, ATTACH and
  DROP DATABASE require transactions.