Oops... here is the code for CreateDSQL:

function TDataModuleName.CreateDSQL(aTx: TIB_Transaction; const aSQL:
String): TIB_DSQL;
begin
result := TIB_DSQL.Create(nil);
result.IB_Connection := FIBConn;
result.IB_Transaction := aTx;
result.SQL.Text := aSQL;
end;