The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT LEDGER.PERIOD_SET_NAME, GP1.period_year, GP2.period_year
INTO l_period_set_name, l_year_from, l_year_to
FROM GL_LEDGERS LEDGER, gl_periods GP1, gl_periods GP2
WHERE LEDGER.Ledger_Id = p_LEDGER_ID
AND GP1.PERIOD_SET_NAME = LEDGER.PERIOD_SET_NAME
AND GP1.period_name = P_GL_PERIOD_FROM
AND GP2.PERIOD_SET_NAME = LEDGER.PERIOD_SET_NAME
AND GP2.period_name = P_GL_PERIOD_TO;