The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
SOB.NAME,
SOB.CURRENCY_CODE
INTO L_COMPANY_NAME,L_FUNCTIONAL_CURRENCY
FROM
GL_SETS_OF_BOOKS SOB,
FND_CURRENCIES CUR
WHERE SOB.SET_OF_BOOKS_ID = P_SOB_ID
AND SOB.CURRENCY_CODE = CUR.CURRENCY_CODE;
SELECT
CP.USER_CONCURRENT_PROGRAM_NAME
INTO L_REPORT_NAME
FROM
FND_CONCURRENT_PROGRAMS_VL CP,
FND_CONCURRENT_REQUESTS CR
WHERE CR.REQUEST_ID = P_CONC_REQUEST_ID
AND CP.APPLICATION_ID = CR.PROGRAM_APPLICATION_ID
AND CP.CONCURRENT_PROGRAM_ID = CR.CONCURRENT_PROGRAM_ID;