How to create BIP or OTBI report for Supplier, Profile ,Sites with active Unmask Bank Account number

If the supplier has three sites, Site A, Site B, and Site C but only bank accounts are in Site A and in Site B but the bank account number is also set at the profile level. 

Then the report should fetch bank account details for Site A and Site B and for the Supplier profile bank account it should say No Site in the Site name field.

KIndly help on SQL for BIP report or suggest Subject area to fetch Unmask Bank account details with the above condition