with 
 grantees_to as 
 ( select distinct connect_by_root(usr.name) username, r_usr.name name 
   from  sys.sysauth$@DWHUAT_LNK sau, sys.user$@DWHUAT_LNK r_usr, sys.user$@DWHUAT_LNK usr 
   where sau.privilege# = r_usr.user# 
         and sau.grantee# = usr.user# 
   connect by 
     prior privilege# = grantee# 
     start with grantee# in 
       ( select user# 
         from sys.user$@DWHUAT_LNK 
         where name in (select owner from dba_objects@DWHUAT_LNK where object_type = 'DATABASE LINK')) 
   union all 
   select distinct owner, owner  
   from dba_objects@DWHUAT_LNK
   where object_type = 'DATABASE LINK' 
 ), 
 users_to as 
 ( select distinct owner 
   from dba_objects@DWHUAT_LNK  a 
   where object_type = 'DATABASE LINK' 
         and not exists (select null from uptdba.exclude_oracle_users b where b.user_name = a.owner) 
   minus 
   select grt.username 
   from grantees_to grt, dba_sys_privs@DWHUAT_LNK sp 
   where grt.name = sp.grantee 
         and privilege = 'CREATE DATABASE LINK' 
 ), 
 grantees_from as  
 ( select distinct  connect_by_root(usr.name) username, r_usr.name name  
   from sys.sysauth$@DWHPRD_X3DM_LNK sau, sys.user$@DWHPRD_X3DM_LNK r_usr, sys.user$@DWHPRD_X3DM_LNK usr  
   where sau.privilege# = r_usr.user#  
         and sau.grantee# = usr.user# 
   connect by  
     prior privilege# = grantee#  
     start with grantee# in (select user# from sys.user$@DWHPRD_X3DM_LNK where name in (select owner from dba_objects@DWHPRD_X3DM_LNK where object_type = 'DATABASE LINK')) 
   union all 
   select distinct owner, owner  
   from dba_objects@DWHPRD_X3DM_LNK
   where object_type = 'DATABASE LINK'
 ), 
 users_from as 
 ( select distinct owner 
   from dba_objects@DWHPRD_X3DM_LNK  a 
   where object_type = 'DATABASE LINK' 
         and not exists (select null from uptdba.exclude_oracle_users b where b.user_name = a.owner) 
   minus 
   select grt.username 
   from grantees_from grt, dba_sys_privs@DWHPRD_X3DM_LNK sp 
   where grt.name = sp.grantee 
         and privilege = 'CREATE DATABASE LINK'
 ) 
select owner 
from users_to 
union 
select owner 
from users_from 
order by owner;