The following lines contain the word 'select', 'insert', 'update' or 'delete':
select br1.exchange_rate,
br1.avg_exchange_rate
into px_rate,
px_avg_exchange_rate
from fa_mc_books_rates br1
where br1.asset_id = p_asset_id
and br1.book_type_code = p_book_type_code
and br1.set_of_books_id = p_set_of_books_id
and br1.transaction_header_id =
(select max(br2.transaction_header_id)
from fa_mc_books_rates br2
where br2.asset_id = p_asset_id
and br2.book_type_code = p_book_type_code
and br2.set_of_books_id = p_set_of_books_id);
select exchange_rate
into l_exchange_rate
from fa_mc_mass_rates
where mass_addition_id = p_inv_rec.split_parent_mass_additions_id
and set_of_books_id = p_set_of_books_id;