The following lines contain the word 'select', 'insert', 'update' or 'delete':
l_sql_stmt := 'UPDATE iex_delinquencies_all SET unpaid_reason_code = :b_unpaid_reason ' ||
',last_update_date = SYSDATE ' ||
',last_updated_by = :b_last_updated_by ' ||
',last_update_login = :b_last_update_login ' ||
'WHERE delinquency_id IN (' || p_del_ids || ')';
DBMS_SQL.BIND_VARIABLE(l_cursor_id, 'b_last_updated_by', FND_GLOBAL.USER_ID);
DBMS_SQL.BIND_VARIABLE(l_cursor_id, 'b_last_update_login', FND_GLOBAL.CONC_LOGIN_ID);