The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT ars.set_of_books_id,
sob.currency_code
FROM ar_system_parameters_all ars,
gl_sets_of_books sob
WHERE
NVL(ars.org_id,0)=NVL(porg_id, NVL(ars.org_id,0));
SELECT conversion_type
FROM gl_daily_conversion_types types,
gl_srce_mst gmtype
WHERE
gmtype.rate_type_code = types.user_conversion_type
AND gmtype.trans_source_code = 'OP';