The SRW.USER_EXIT (‘FND SRWINIT’) is used in the reports. This is used to setup and user profiles in the reports. If you are in a muilti_org environment, this ensures that your report display data from the user’s organization and this is set in Before Report Trigger.
You call SRW.USER_EXIT (‘FND SRWEXIT’) in after report trigger. This user exit frees all the memory allocation done in other Oracle Applications user exits.