The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
FCURR.CURRENCY_CODE,
FCURR.PRECISION,
GSBKS.NAME
INTO BASE_CURR,PREC,ORG_NAME
FROM
AR_SYSTEM_PARAMETERS ASP,
FND_CURRENCIES_VL FCURR,
GL_SETS_OF_BOOKS GSBKS
WHERE ASP.SET_OF_BOOKS_ID = GSBKS.SET_OF_BOOKS_ID
AND GSBKS.CURRENCY_CODE = FCURR.CURRENCY_CODE;