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" );