If an arithmetic error such as divide-by-zero or a numeric overflow occurs during execution of an SQL statement, the statement is aborted. Partial results may have already been sent to the client and may be delivered to the application before the application is notified of the error.
The driver sets ARITHABORT to ON.
For more information, see SET ARITHABORT and SET ARITHIGNORE in the SET Statement section in the Microsoft SQL Server Transact-SQL Reference.