RESET restores run-time parameters to their default values. RESET is an alternative spelling for
The default value is defined as the value that the parameter would have had, had no SET ever been issued for it in the current session. The actual source of this value might be a compiled-in default, the configuration file, command-line options, or per-database or per-user default settings. See Chapter 17 for details.
See the SET reference page for details on the transaction behavior of RESET.