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I suggest you take a look at edelivery oracle site... Choosing OBIEE > OBIApplications Licensing & packaging - If I am not mistaken here you can find a content guide with all the reports description.
please find below a good blog which lists all documentation for OBIA. In your case, you will find your answer with the link "Oracle Business Intelligence Applications Product Guides Release 22.214.171.124".
In some cases, you need to have an Oracle support account - it is the case for the link "Oracle Business Intelligence Applications Product Guides Release 126.96.36.199".
Hope it helps,
Not sure which(OOB or newly created) reports you are talking abot
check the Finance product guide at http://www.cool-bi.com/Ref/Ref.php
To list out your own or OOB you may use catalog manager to open the catalog then tool->Create report.
If helps mark
MOS # 1426983.1, will tell and explain OOB reports for all modules including Oracle Financials.