The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT decode(FC.minimum_accountable_unit,
null, round(P_Amount, FC.precision),
round(P_Amount/FC.minimum_accountable_unit) *
FC.minimum_accountable_unit)
INTO l_rounded_amount
FROM fnd_currencies FC
WHERE FC.currency_code = P_Currency_Code;