INSERT INTO xla_extract_objects_gt
           (object_name,
            owner)
SELECT ext.object_name,
       (SELECT syn.table_owner
        FROM   user_objects usr,
               user_synonyms syn
        WHERE  ext.object_name = usr.object_name
               AND usr.object_name = syn.synonym_name
               AND usr.object_type = 'SYNONYM')
FROM   xla_extract_objects ext
WHERE  EXISTS (SELECT /*+ no_unnest */ 'c'
               FROM   user_objects usr,
                      user_synonyms syn
               WHERE  ext.object_name = usr.object_name
                      AND usr.object_name = syn.synonym_name
                      AND usr.object_type = 'SYNONYM')
       AND ext.application_id = 555
       AND entity_code = 'REVALUATION'
       AND event_class_code = 'ACTCOSTADJ';

INSERT INTO xla_extract_objects_gt
           (object_name,
            owner)
SELECT 'ABC','XYZ' from dual;