The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT
CURRENCY_CODE
INTO P_CURR_CODE
FROM
GL_SETS_OF_BOOKS G,
ORG_ORGANIZATION_DEFINITIONS O
WHERE G.SET_OF_BOOKS_ID = O.SET_OF_BOOKS_ID
AND O.ORGANIZATION_ID = P_ORGANIZATION_ID;
SELECT
NVL(C.EXTENDED_PRECISION
,C.PRECISION)
INTO P_PRECISION
FROM
ORG_ORGANIZATION_DEFINITIONS O,
FND_CURRENCIES C
WHERE O.ORGANIZATION_ID = P_ORGANIZATION_ID
AND C.CURRENCY_CODE = P_CURR_CODE;