The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT recoverable_tax, nonrecoverable_tax
INTO x_recoverable_tax, x_nonrecoverable_tax
FROM po_distributions_all
WHERE po_distribution_id = x_distribution_id;
SELECT recoverable_tax, nonrecoverable_tax
INTO x_recoverable_tax, x_nonrecoverable_tax
FROM po_req_distributions_all
where distribution_id = x_distribution_id;
SELECT pd.recoverable_tax new_tax,
pd.nonrecoverable_tax new_nr_tax,
pda.recoverable_tax old_tax,
pda.nonrecoverable_tax old_nr_tax
INTO x_recoverable_tax,
x_non_recoverable_tax,
x_old_recoverable_tax,
x_old_non_recoverable_tax
FROM po_distributions_all pd,
po_distributions_archive_all pda
WHERE pd.po_distribution_id = p_distribution_id
AND pd.po_distribution_id = pda.po_distribution_id (+)
AND pda.latest_external_flag (+) = 'Y';