The following lines contain the word 'select', 'insert', 'update' or 'delete':
select gl.name, gl.set_of_books_id, gl.chart_of_accounts_id
into P_NAME, P_SET_OF_BOOKS_ID, P_CHART_OF_ACCOUNTS_ID
from gl_sets_of_books gl, ap_system_parameters ap
where gl.set_of_books_id = ap.set_of_books_id;
SELECT p.base_currency_code,
c.precision,
nvl(c.minimum_accountable_unit,0),
c.description
INTO base_curr,
prec,
min_au,
descr
FROM ap_system_parameters p,
fnd_currencies_vl c
WHERE p.base_currency_code = c.currency_code;