SQL>select banner from v$version;

BANNER
--------------------------------------------------------------------------------
Oracle Database 11g Enterprise Edition Release 11.1.0.6.0 - 64bit Production
PL/SQL Release 11.1.0.6.0 - Production
CORE    11.1.0.6.0      Production
TNS for 64-bit Windows: Version 11.1.0.6.0 - Production
NLSRTL Version 11.1.0.6.0 - Production

5 rows selected.

SQL>R
  1  CREATE OR REPLACE FUNCTION COUNT_LINKS(P_HANDLE_I IN UTL_FILE.FILE_TYPE)
  2      RETURN INTEGER
  3      AS
  4          V_COUNT INTEGER;
  5          V_BUFFER VARCHAR2(32000);
  6          V_SQLERRM VARCHAR2(500);
  7      BEGIN
  8          UTL_FILE.FSEEK(P_HANDLE_I, 1, NULL);
  9          BEGIN
 10              LOOP
 11                  UTL_FILE.GET_LINE(P_HANDLE_I, V_BUFFER, 32000);
 12                  IF (INSTR(V_BUFFER, '<!--#') > 0) THEN
 13                      V_COUNT := V_COUNT + 1;
 14                  END IF;
 15              END LOOP;
 16          EXCEPTION
 17              WHEN NO_DATA_FOUND THEN
 18                  NULL;
 19              WHEN OTHERS THEN
 20                  V_SQLERRM := SQLERRM;
 21                  INSERT INTO TRACE_TABLE VALUES('Error in SEO_AUTO_EXCHANGE.COUNT_LINKS => ' ||
 V_SQLERRM, SYSTIMESTAMP);
 22          END;
 23          RETURN V_COUNT;
 24*     END;

Warning: Function created with compilation errors.

SQL>SHOW ERROR
Errors for FUNCTION COUNT_LINKS:

LINE/COL ERROR
-------- -----------------------------------------------------------------
8/9      PL/SQL: Statement ignored
8/24     PLS-00363: expression 'P_HANDLE_I' cannot be used as an
         assignment target

p_handle_i IN OUT UTL_FILE.file_type