The following lines contain the word 'select', 'insert', 'update' or 'delete':
'SELECT
' || opi_dbi_rpt_util_pkg.get_viewby_select_clause (p_view_by_dim)
|| l_view_by_col_name || ' OPI_ATTRIBUTE1,
'|| l_description || ' OPI_ATTRIBUTE2,
'|| l_uom || ' OPI_ATTRIBUTE3,';
'Select
cal.name VIEWBY,
iset.C_STD_VALUE OPI_MEASURE1,
iset.C_ACT_VALUE OPI_MEASURE2,
iset.P_STD_VALUE OPI_MEASURE3,
iset.P_ACT_VALUE OPI_MEASURE4,
iset.P_ACT_VALUE - iset.P_STD_VALUE OPI_MEASURE5,
iset.C_ACT_VALUE - iset.C_STD_VALUE OPI_MEASURE6,
CASE WHEN iset.P_ACT_VALUE - iset.P_STD_VALUE = 0 THEN to_number(NULL)
ELSE (((iset.C_ACT_VALUE - iset.C_STD_VALUE) - (iset.P_ACT_VALUE - iset.P_STD_VALUE))/ABS(iset.P_ACT_VALUE - iset.P_STD_VALUE))*100 END OPI_MEASURE7,
decode(iset.P_STD_VALUE, 0, to_number(null), ((iset.P_ACT_VALUE - iset.P_STD_VALUE)/iset.P_STD_VALUE)*100) OPI_MEASURE8,
decode(iset.C_STD_VALUE, 0, to_number(null), ((iset.C_ACT_VALUE - iset.C_STD_VALUE)/iset.C_STD_VALUE)*100) OPI_MEASURE9,
CASE WHEN iset.C_STD_VALUE = 0 THEN to_number(NULL)
WHEN iset.P_STD_VALUE = 0 THEN to_number(NULL)
ELSE ((iset.C_ACT_VALUE - iset.C_STD_VALUE)/iset.C_STD_VALUE)*100 - ((iset.P_ACT_VALUE - iset.P_STD_VALUE)/iset.P_STD_VALUE)*100 END OPI_MEASURE10 ';