The following lines contain the word 'select', 'insert', 'update' or 'delete':
select mrc_sob_type_code
into l_sob_type
from gl_sets_of_books
where set_of_books_id = l_sob_id;
/* Bug 5244326Selecting the SOB based on the Reporting context*/
IF l_reporting_level = 1000 then
l_sob_id := l_reporting_entity_id;
select set_of_books_id
into l_sob_id
from ar_system_parameters_all
where org_id = l_reporting_entity_id;