The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
NVL(FC.EXTENDED_PRECISION
,FC.PRECISION),
NVL(FC.PRECISION
,0)
INTO L_EXT_PRECISION,L_STD_PRECISION
FROM
GL_SETS_OF_BOOKS GL,
FND_CURRENCIES FC,
ORG_ORGANIZATION_DEFINITIONS O
WHERE O.ORGANIZATION_ID = P_ORG_ID
AND O.SET_OF_BOOKS_ID = GL.SET_OF_BOOKS_ID
AND FC.CURRENCY_CODE = GL.CURRENCY_CODE;