From the documentation ({link-with-uscores1}[ARITHABORT], {link-with-uscores2}[ANSI_WARNINGS]), disabling these options could result in (among others):
``++SET ANSI_WARNINGS OFF++``
* CREATE, UPDATE, INSERT, and DELETE statements on tables with indexes on computed columns or indexed views will fail
* No warning issued if null values appear in aggregate functions, such as SUM, AVG, MAX, MIN, STDEV, STDEVP, VAR, VARP, or COUNT
* The divide-by-zero and arithmetic overflow errors cause null values to be returned, no roll-back
``++SET ARITHABORT OFF++``
* It can negatively impact query optimization, leading to performance issues
* An arithmetic, overflow, divide-by-zero, or domain error, during INSERT, UPDATE, or DELETE statement will cause SQL Server to insert or update a NULL value
This rule raises an issue when "ANSI_WARNINGS" and/or "ARITHABORT" are set to ``++OFF++`` in a procedure.