Script:
SELECT
fpo.profile_option_id, fpot.profile_option_name profile_short_name
, substr(fpot.user_profile_option_name,1,60) profile_name
, DECODE(fpov.level_id,10001,'site',10002,'Appl',10003,'Resp',10004,'User') profile_level
, substr(DECODE(fpov.level_id,10001,null, 10002,fa.application_short_name
,10003,fr.responsibility_name, 10004,fu.user_name),1,30) level_value
, fpov.profile_option_value profile_value
FROM fnd_profile_option_values fpov
, substr(fpot.user_profile_option_name,1,60) profile_name
, DECODE(fpov.level_id,10001,'site',10002,'Appl',10003,'Resp',10004,'User') profile_level
, substr(DECODE(fpov.level_id,10001,null, 10002,fa.application_short_name
,10003,fr.responsibility_name, 10004,fu.user_name),1,30) level_value
, fpov.profile_option_value profile_value
FROM fnd_profile_option_values fpov