The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT 1
INTO dummy
FROM dual
WHERE NOT EXISTS
(SELECT 1
FROM GL_SHARES_OUTSTANDING
WHERE ledger_id = X_ledger_id
AND fiscal_year = X_fiscal_year
AND share_measure_code = X_share_measure_code
AND measure_type_code = X_measure_type_code
AND ((X_rowid is null) OR (rowid <> X_rowid)));