The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT nvl( minimum_accountable_unit, power( 10, (-1 * extended_precision)))
INTO x_mau
FROM FND_CURRENCIES
WHERE currency_code = x_currency;
SELECT default_rate_type into default_conversion_type FROM po_system_parameters;
SELECT default_rate_type into default_conversion_type FROM po_system_parameters;