select *
from dba_synonyms s
where table_owner not in ('SYS', 'SYSTEM')
and db_link is NULL
and table_name not in
(select object_name
from dba_objects o
where o.object_name = s.table_name
and o.owner = s.table_owner
and o.object_type not like '%SYNONYM%')
order by owner asc;
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