The following lines contain the word 'select', 'insert', 'update' or 'delete':
update ce_upg_bank_accts_gt ce
set acct_in_use_flag = 'Y'
where exists
(SELECT null FROM fv_ar_batches_all fab
WHERE fab.bank_account_id = ce.bank_account_id)
and acct_in_use_flag = 'N';
update ce_upg_bank_accts_gt ce
set acct_in_use_flag = 'Y'
where exists
(SELECT null FROM fv_interim_cash_receipts_all ficr
WHERE ficr.bank_account_id = ce.bank_account_id)
and acct_in_use_flag = 'N';