The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT precision,
minimum_accountable_unit
FROM fnd_currencies
WHERE currency_code = cp_currency_code;
SELECT PRECISION,
MINIMUM_ACCOUNTABLE_UNIT,
CURRENCY_CODE
FROM FND_CURRENCIES
WHERE CURRENCY_CODE = cc;
SELECT currency_code
INTO g_func_currency
FROM gl_sets_of_books
WHERE set_of_books_id = p_set_of_books_id;
SELECT user_conversion_type
INTO l_user_conversion_type
FROM gl_daily_conversion_types
WHERE conversion_type = p_conv_type;
SELECT sob.currency_code
INTO FunctionalCurrency
FROM ar_system_parameters sp,
gl_sets_of_books sob
WHERE sob.set_of_books_id = sp.set_of_books_id;