When moving variable declarations to near first-use does it matter if they are after a return statement?

When moving variable declarations to near first-use does it matter if they
are after a return statement?

In other words: in terms of run-time performance via memory and/or speed
(comprehension and readability are a given) are these two code blocks
equivalent or different?
A, Declare near first-use:
double A = /*...*/
double B = /*...*/
if(A > B) return false;
double C = /*...*/
double D = /*...*/
if(C < D) return false;
double E = /*...*/
double F = /*...*/
if(E > F) return false;
double G = /*...*/
double H = /*...*/
if(G < H) return false;
return true;
B, Declare all variables first:
double A = /*...*/
double B = /*...*/
double C = /*...*/
double D = /*...*/
double E = /*...*/
double F = /*...*/
double G = /*...*/
double H = /*...*/
if(A > B) return false;
if(C < D) return false;
if(E > F) return false;
if(G < H) return false;
return true;