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In the Preface of the Building Reports manual, under "Related Documentation":
Oracle Reports online Help, which is available in Reports Builder or hosted on the
Oracle Technology Network (OTN), as described in Section 3.1.1, "Using the
Oracle Reports online Help".
Section 3.1.1, "Using the Oracle Reports online Help" explains how you can access the online Help via Reports Builder, or from the Oracle Reports 10g page on OTN (http://www.oracle.com/technology/products/reports/index.html):
Under Resources, click Hosted Online Help to display the Web-based version
of the most recent Oracle Reports online Help.