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Which Oracle Database reserved words should be considered for Oracle Cloud ERP?

I would like to ask about the appropriate scope of reserved words to consider for Oracle Cloud ERP.

I understand that there are no ERP module–specific reserved words, and that Essbase reserved words need to be considered for GL.
For Oracle Database, I am aware that separate reserved word lists exist for SQL, PL/SQL, and Pro*COBOL, as they are different language specifications and do not necessarily share the same reserved words.

From an Oracle Cloud ERP architecture perspective, could you please advise which reserved word lists should be considered in practice?
Specifically, is it sufficient to consider only SQL reserved words, or are there cases where PL/SQL reserved words should also be taken into account?

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