A statement handle is a data object that describes on SQL statement and tracks its execution. You can execute a statement only by allocating a statement handle.
SQLAllocHandle() (with HandleType set to SQL_HANDLE_STMT) allocates a statement handle to describe an SQL statement. Descriptions of SQL statements include information such as statement attributes, SQL statement text, dynamic parameters, cursor information, dynamic arguments and column bindings, result values, and status information. Each statement handle associates a connection with statement that the handle describes.