SQL Language Guide : 6. Working with Transactions and Handling Errors : Transactions : Abort Policy for Transactions and Statements
 
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Abort Policy for Transactions and Statements
Transactions and statements can be aborted (rolled back) by any of the following entities:
An application
The DBMS
Applications can abort transactions or statements as a result of the following conditions:
ROLLBACK statement
An update conflict detected at commit time
The DBMS aborts statements and transactions as a result of the following conditions:
Error while executing a database statement
An update conflict detected at commit time
Conflicts Detected at Commit Time
If two separate sessions update the same row (for example, update vw set a = 4 where a = 3), both updates are successful, but only the transaction from the first session commits successfully. The second session that tries to commit the update to the same row sees the error: E_VW1126 Error committing transaction: updates conflict with updates in another transaction.
How to Direct the DBMS to Roll Back an Entire Transaction or Statement
To direct the DBMS to roll back an entire transaction (or a single statement), use the SET SESSION WITH ON ERROR = ROLLBACK STATEMENT | TRANSACTION statement.