An extended transaction is a unit of work that has multiple Embedded SQL statements. In the Transact-SQL transaction mode, you surround an extended transaction statement with the begin transaction and commit transaction statements.
In the default ANSI mode, you are constantly within an extended transaction. When you issue a commit work statement, the current extended transaction ends and another begins. For details, see the Transact-SQL User’s Guide.
Unless the database option allow ddl in tran is set, do not use the following Transact-SQL statements in an extended, ANSI-mode transaction: alter database, create database, create index, create table, create view, disk init, grant, load database, load transaction, reconfigure, revoke, truncate table, and update statistics.