The following lines contain the word 'select', 'insert', 'update' or 'delete':
select currency_code
from fnd_currencies
where issuing_territory_code in
(select i.org_information9
from hr_organization_information i
where i.organization_id = p_registered_employer_id
and i.org_information_context = 'Business Group Information'
);
select name
from hr_nz_tax_unit_v
where business_group_id = p_business_group_id
and tax_unit_id = p_registered_employer_id;