The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT SOB.Set_Of_Books_ID,
SOB.name,
SC.Category_Flex_Structure,
BC.Book_Type_Code,
BC.book_class,
BC.Accounting_Flex_Structure,
SC.location_flex_structure,
BC.Distribution_Source_Book,
SOB.Currency_Code,
CR.Precision,
to_char(sysdate,'DD-MON-YYYY')
INTO C_SET_OF_BOOKS_ID,
C_SOB_NAME,
C_Cat_Flex_Struct,
C_Book_Type_Code,
C_book_class,
C_Acct_Flex_Struct,
C_locn_flex_struct,
C_Distribution_Source_Book,
C_Currency_Code,
C_Precision,
C_TODAYS_DATE
FROM FND_CURRENCIES CR,
FA_SYSTEM_CONTROLS SC,
GL_SETS_OF_BOOKS SOB,
FA_BOOK_CONTROLS BC
WHERE
BC.Book_Type_Code = P_ASSET_BOOK
AND SOB.Set_Of_Books_ID = BC.Set_Of_Books_ID
AND CR.CURRENCY_CODE= SOB.CURRENCY_CODE;