MDAC 2.5 SDK - ODBC Programmer's Reference
Appendix G: Driver Guidelines for Backward Compatibility
When an application calls SQLFreeStmt with an Option argument of SQL_DROP through an ODBC 3.x driver, the call to
SQLFreeStmt(hstmt, SQL_DROP)
is mapped to
SQLFreeHandle(SQL_HANDLE_STMT,Handle)
with the Handle argument set to the value in hstmt.