You can back up your database with gbak the current version of Firebird and restore with gbak the version of Firebird to which you are transferring. If this is the same version, then this is not a problem.
The instructions for the specific use of the gbak version of Firebird or Interbase that created the ODS version are usually overkill, since gbak understands the old formats. If your database works fine in the current version of Firebird, then it should be available for backup using gbak of this version. As far as I know, the meaning of the instruction is that you must restore the target version of Firebird with gbak.
Ignoring some edge cases, in general it will work with Firebird 2.5 when updating ODS. When upgrading from Firebird 2.5 to Firebird 3, you will need to follow this instruction to update correctly.
Also make sure that you are using the correct version when creating regular backups. For example, backing up the ODS 11.2 / Firebird 2.5 database with Firebird 2.1 gbak seems to work, but it will make the backup invulnerable to Firebird 2.5 because older gbaks do not know that they need to skip the RDB$ADMIN role. When restoring to Firebird 2.5, this leads to an attempt to insert a duplicate role that will violate the restore.
However, since you are changing your database to use UTF-8, you may need to recreate the database using the desired character sets and transfer the data (with the appropriate character conversions) from the old database to the new one.
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