The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT DISTINCT cod.currency_code
INTO l_currency_code
FROM mtl_material_transactions mmt,
cst_organization_definitions cod
WHERE mmt.organization_id =cod.organization_id
AND mmt.transaction_id =I_ACCT_TXN_ID;
SELECT DISTINCT gsob.currency_code
INTO l_currency_code
FROM po_distributions_all pod,
gl_sets_of_books gsob
WHERE pod.set_of_books_id =gsob.set_of_books_id
AND pod.po_distribution_id =I_SOURCE_DOC_ID;