The following lines contain the word 'select', 'insert', 'update' or 'delete':
select returns_id,itm_cc_tz_id into l_returns_id, l_itm_cc_tz_id from iec_g_return_entries
where list_entry_id = p_list_entry_id and list_header_id = p_list_header_id;
update iec_g_return_entries set do_not_use_flag = 'Y',
do_not_use_reason = l_dnu_reason_code,
last_updated_by = p_user_id,
last_update_date = sysdate
where returns_id = l_returns_id;
update iec_g_mktg_item_cc_tzs set record_count = nvl(RECORD_COUNT,0)- 1,
last_update_date = sysdate
where itm_cc_tz_id = l_itm_cc_tz_id;