The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT g.chart_of_accounts_id, g.period_set_name,
p.user_period_type, g.name, g.description
INTO C_STRUCT_NUM, C_CALENDAR, C_PERIOD_TYPE,
C_LEDGER_SET_NAME, C_DESCRIPTION
FROM gl_ledgers g, gl_period_types p
WHERE g.ledger_id = P_LEDGER_ID
AND p.period_type = g.accounted_period_type;
SELECT id_flex_structure_name
INTO C_COA_NAME
FROM fnd_id_flex_structures_tl
WHERE application_id = 101
AND id_flex_code = 'GL#'
AND language = C_LANGUAGE
AND id_flex_num = C_STRUCT_NUM;