as
 declare variable tempsysselect integer;
 declare variable optionname varchar(45);
 declare variable optionnumber integer;
begin
  /*10*/
  tempsysselect=null;
  select first 1 sys$select from t_vat where number=14 into tempsysselect;
  if (tempsysselect is null) then
    insert into t_vat (number,name) values (14,'14%');
  /*10to14*/
  update item set vat_t=14 where vat_t=10;
  /*options*/
  optionname='$__VAT_T';
  optionnumber=null;
  select first 1 number from options_def where name=:optionname into :optionnumber;
  if (optionnumber is not null) then
  begin
    for select sys$select from options where option_def=:optionnumber and int_value_1 is not null and int_value_1=10 into :tempsysselect do
      update options set int_value_1=14 where sys$select=:tempsysselect;
  end
  optionname='$__IMPORT_DOCUMENT_ITEM_VAT_T';
  optionnumber=null;
  select first 1 number from options_def where name=:optionname into :optionnumber;
  if (optionnumber is not null) then
  begin
    for select sys$select from options where option_def=:optionnumber and int_value_1 is not null and int_value_1=10 into :tempsysselect do
      update options set int_value_1=14 where sys$select=:tempsysselect;
  end
end