Buenos dias, espero que os sirva.
Mi gozo en un pozo.
Q. Are ORDER BY and ROWS allowed in subqueries?
A. A sub-query, also called a select expression, is a form of table expression. Standard SQL syntax does not specify ORDER BY clauses for any table expression. Standard SQL only allows an ORDER BY with a CURSOR declaration to affect the order in which a result set's rows are returned to the user. For these reasons, InterBase does not allow ORDER BY or ROWS in a subquery. A syntax diagram of what is allowed in a subquery may be found in Chapter 6 of the Embedded SQL Manual with InterBase 6 and 7.
Fuente.
http://dn.codegear.com/es/article/30296
Asi que ya lo sabemos todos.
Un saludo.