SQL Language Guide : 6. Working with Transactions and Handling Errors : Transactions : How Transactions Work
 
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How Transactions Work
A transaction can be performed by the SQL user, the program, or in some instances, by the DBMS Server itself.
The transaction performs the following actions:
The transaction begins with the first SQL statement following a CONNECT, COMMIT, or ROLLBACK statement.
The transaction continues until there is an explicit COMMIT or ROLLBACK statement, or until the session terminates. (Terminating the session or disconnecting from the database issues an implicit COMMIT statement.)