Set_statement:
        SET option '=' scalar_exp
        | SET option OFF
        | SET option ON
        ;

option:
        ISOLATION
        | LOCK_ESCALATION_PCT
        | TRIGGERS
        | PARAM_BATCH
        ;

The SET statement sets an option to a value. Options may control trigger invocation, transaction isolation and other settable parameters of the engine. A SET inside a procedure takes effect inside the procedure and invoked procedures, counting from time of execution. Control must pass through the SET statement for it to take effect, i.e. SET is not a declaration. The effect of a SET does typically not persist across procedure return.

A SET given at top level, i.e. directly executed and by a client as the statement of a SQLExecute sets an option at the connection level. This may only be reversed by another SET.

The option may be: