my $getrows = 10000;
 my $skiprows = 0;
 my $i = 0;


$db->{dbh}->trace(3);

 my $query = $db->{dbh}->prepare( "declare \@skiprows int, \@getrows int;     " .
"select \@skiprows = $skiprows; " .
 "select \@getrows = $getrows; " .
 "set rowcount \@skiprows; " .
 "select * into #debt from debt " .
 "order by debt_id, debt_no asc; " .
 "set rowcount \@getrows;" .
 "select * from debt where " .
 "(debt_id NOT IN ( select * from #debt ) ) " .
 "ORDER BY debt_id, debt_no ASC" );

print STDERR "err\n", Dumper( $db->{dbh}->errstr );
print STDERR "query\n", Dumper($query);