dbcc complete_xact can also be used to roll back Adaptive Server-coordinated transactions that have not yet reached the prepared state. Heuristically rolling back a transaction that has not yet been prepared does not pose a risk to the distributed transaction, since the coordinating server can recognize that the transaction failed to prepare its work. Under these circumstances, the coordinating Adaptive Server can roll back the entire distributed transaction to preserve consistency.
When you heuristically roll back an Adaptive Server transaction that has not yet been prepared, Adaptive Server does not record the heuristic roll back in systransactions. Instead, an informational message is printed to the screen and recorded in the server’s error log.