The following lines contain the word 'select', 'insert', 'update' or 'delete':
select nvl( curr.minimum_accountable_unit, power( 10, (-1 * curr.precision)))
into l_mau
from gl_currencies curr
where curr.currency_code = l_warehouse_currency_code;
select nvl( curr.minimum_accountable_unit, power( 10, (-1 * curr.precision)))
into l_mau
from gl_currencies curr
where curr.currency_code = l_warehouse_currency_code;