The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT b.regime_code
FROM JAI_RGM_REGISTRATIONS a,
JAI_RGM_DEFINITIONS b
WHERE a.attribute_code = 'AR_RECEIPT_CLASS'
AND a.registration_type = 'OTHERS'
AND a.attribute_type_code = 'OTHERS'
AND a.regime_id = b.regime_id
AND a.attribute_value IN
(SELECT r_class.name
FROM ar_receipt_classes r_class,
ar_receipt_methods r_method
WHERE r_class.receipt_class_id = r_method.receipt_class_id
AND r_method.receipt_method_id = cp_receipt_method_id
);