SQL Behind the package JEFR_JELINES_RPT_PKG

We are trying to write the custom SQL for creating a custom report, in order to fetch the details in BIP report.

In order to achieve the same, could someone please assist with getting the logic behind the below package which is being used in the standard France Audit report, and understand how/where the columns are being picked up, and the criteria/filter being used to fetch the data.

Oracle DB Default package : JEFR_JELINES_RPT_PKG

Event Trigger : JEFR_JELINES_RPT_PKG.BEFOREREPORT(:FUSIONAPPS_REQUEST_ID)

Report : /Shared Folder/Financials/Transaction Tax/France/FrenchAuditFile.xdo

Data Model : /Shared Folders/Financials/Transaction Tax/France/Data Models/FrenchAuditFileDm.xdmz