The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
FCURR.CURRENCY_CODE,
FCURR.PRECISION,
FCURR.MINIMUM_ACCOUNTABLE_UNIT,
FCURR.DESCRIPTION
INTO BASE_CURR,PREC,MIN_AU,DESCR
FROM
AP_SYSTEM_PARAMETERS ASP,
FND_CURRENCIES_VL FCURR
WHERE ASP.BASE_CURRENCY_CODE = FCURR.CURRENCY_CODE;
SELECT
AID.ACCOUNTING_DATE,
AID.REVERSAL_FLAG
FROM
AP_INVOICE_DISTRIBUTIONS_ALL AID
WHERE AID.INVOICE_ID = CF_ACC_DATEFORMULA.INVOICE_ID
AND AID.TAX_CODE_ID = TAX_RATE_ID
AND AID.LINE_TYPE_LOOKUP_CODE in ( 'NONREC_TAX' , 'REC_TAX' )
ORDER BY
AID.ACCOUNTING_DATE;