The following lines contain the word 'select', 'insert', 'update' or 'delete':
UPDATE je_it_year_ex_limit
SET legal_entity_id = p_legal_entity_id
WHERE set_of_books_id = p_set_of_books_id
AND legal_entity_id IS NULL;
l_message := 'Updated '||SQL%ROWCOUNT||' rows in table je_it_year_ex_limit with
legal entity id: '||p_legal_entity_id||
' for set of books id: '||p_set_of_books_id;
UPDATE je_it_exempt_letters
SET legal_entity_id = p_legal_entity_id
WHERE set_of_books_id = p_set_of_books_id
AND legal_entity_id IS NULL;
l_message := 'Updated '||SQL%ROWCOUNT||' rows in table je_it_exempt_letters with
legal entity id: '||p_legal_entity_id||
' for set of books id: '||p_set_of_books_id;