SP.StoredProcName := 'ULTIMO_RECIBO';
SP.Prepare;
try
SP.Params.ParamValues['ANYO'] := QuotedStr(RecibosANYO.AsString);
SP.ExecProc;
cText := IntToStr(SP.ParamByName('ULTIMO').AsInteger + 1);
RecibosNUMERO.AsString := Copy('00000', 1, 5 - Length(cText)) + cText;
finally
SP.UnPrepare;
end;