Лучше посмотри на рабочую процедуру и делай так же, как я (в оригинале есть отступы):

SET QUOTED_IDENTIFIER ON
GO
if exists (select * from sysobjects where id = object_id('"dbo"."akBankIncomeFinalizer"') and sysstat & 0xf = 4)
drop procedure "dbo"."akBankIncomeFinalizer"
GO
CREATE PROCEDURE akBankIncomeFinalizer
AS
BEGIN
DECLARE
@I INT,
@Id ABusinessOperationId,
@FOpId AnIdentifier

/* initialize execution state */
DECLARE @Result INT
SET NOCOUNT ON
SET @Result = 0
SET @I = 1

BEGIN TRANSACTION

WHILE (@I <= 5)
BEGIN
SET @Id = NULL

SELECT
TOP 1
@Id = FBIS."Id"
FROM
ABusinessOperation BO
INNER JOIN AFinBankIncomingOperation BIO ON (BO."Id" = BIO."Id")
INNER JOIN AFinBankIncomeSplitted FBIS ON (BIO."Id" = FBIS."Id")
WHERE
(BIO.AssignedRate <> 0.0)
AND (BO."Done" = 0)
AND (BO."RolledBack" = 0)
AND (BIO.FinalizeByJob <> 0)
SET @Result = @@ERROR
IF (@Result <> 0) OR (@Id IS NULL) GOTO fin

EXEC @Result = akFinalizeBankIncomeOperation @Id, @FOpId OUTPUT
IF @Result <> 0 GOTO fin

SET @I = @I + 1
END
/* finalize transaction */
fin:
IF @@TRANCOUNT > 0
BEGIN
IF @Result <> 0 ROLLBACK TRANSACTION ELSE COMMIT TRANSACTION
END
RETURN @Result
END
GO