When master and slave have different schemas, in particular different
AUTO_INCREMENT columns, INSERT_ID events logged for a given table on
master may be applied to a different table on slave on SBR, e.g.:
  master has one table (t1) with one auto-inc column and another table
  (t2) without auto-inc column, on slave t1 does not have auto-inc
  column (despite having the same columns) and t2 has a auto-inc
  column. The INSERT_ID that is intended for t1, since t1 on slave
  doesn't have auto-inc column is used on t2, causing consistency
  problems.

To fix this incorrect behaviour, auto-inc interval allocation via
INSERT_ID is made effectively terminated at the end of top-level
statements on slave and binlog replay.