The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT SUBSTR(ARGUMENT1,INSTR(ARGUMENT1,'=')+1,LENGTH(ARGUMENT1))
INTO P_BATCH_ID
FROM FND_CONCURRENT_REQUESTS WHERE REQUEST_ID=P_CONC_REQUEST_ID;
SELECT
SOB.NAME
INTO P_COMPANY_NAME
FROM
GL_SETS_OF_BOOKS SOB,
AR_SYSTEM_PARAMETERS AR
WHERE SOB.SET_OF_BOOKS_ID = AR.SET_OF_BOOKS_ID;