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The following lines contain the word 'select', 'insert', 'update' or 'delete':
select avg_exchange_rate
into l_avg_rate
from fa_mc_books_rates
where asset_id = l_asset_hdr_rec.asset_id
and book_type_code = l_asset_hdr_rec.book_type_code
and set_of_books_id = l_asset_hdr_rec.set_of_books_id
and transaction_header_id =
(select max(transaction_header_id)
from fa_mc_books_rates
where asset_id = l_asset_hdr_rec.asset_id
and book_type_code = l_asset_hdr_rec.book_type_code
and set_of_books_id = l_asset_hdr_rec.set_of_books_id);
MC_FA_UTILITIES_PKG.insert_books_rates
(p_set_of_books_id => l_asset_hdr_rec.set_of_books_id,
p_asset_id => l_asset_hdr_rec.asset_id,
p_book_type_code => l_asset_hdr_rec.book_type_code,
p_transaction_header_id => px_trans_rec.transaction_header_id,
p_invoice_transaction_id => NULL,
p_exchange_date => px_trans_rec.transaction_date_entered,
p_cost => 0,
p_exchange_rate => l_avg_rate,
p_avg_exchange_rate => l_avg_rate,
p_last_updated_by => px_trans_rec.who_info.last_updated_by,
p_last_update_date => px_trans_rec.who_info.last_update_date,
p_last_update_login => px_trans_rec.who_info.last_update_login,
p_complete => 'Y',
p_trigger => 'unplanned api',
p_currency_code => l_asset_hdr_rec.set_of_books_id);
select fa_transaction_headers_s.nextval
into l_grp_trans_rec.transaction_header_id
from dual;