I guess you are asking how to check it, then here is the answer
SQL Trace transaction ST05
The trace list has many lines that are not related to the SELECT statement in the ABAP program. This is because the execution of any ABAP program requires additional administrative SQL calls. To restrict the list output, use the filter introducing the trace list.
The trace list contains different SQL statements simultaneously related to the one SELECT statement in the ABAP program. This is because the R/3 Database Interface - a sophisticated component of the R/3 Application Server - maps every Open SQL statement to one or a series of physical database calls and brings it to execution. This mapping, crucial to R/3s performance, depends on the particular call and database system. For example, the SELECT-ENDSELECT loop on the SPFLI table in our test program is mapped to a sequence PREPARE-OPEN-FETCH of physical calls in an Oracle environment.
The WHERE clause in the trace list's SQL statement is different from the WHERE clause in the ABAP statement. This is because in an R/3 system, a client is a self-contained unit with separate master records and its own set of table data (in commercial, organizational, and technical terms). With ABAP, every Open SQL statement automatically executes within the correct client environment. For this reason, a condition with the actual client code is added to every WHERE clause if a client field is a component of the searched table.
To see a statement's execution plan, just position the cursor on the PREPARE statement and choose Explain SQL. A detailed explanation of the execution plan depends on the database system in use