Carry out the following steps to create a formula field to display a link to the filtered opportunity report:

1. Click on the Setup gear icon in the top right-hand of the main Home page, as shown in the following screenshot:

2. Click the Setup option, as shown in the following screenshot:

3. Navigate to the Opportunity customization setup page, by clicking the following: Objects and Fields | Object Manager | Account | Fields and Relationships.
4. Locate the Fields & Relationships section on the right of the page.
5. Click on New.

We will be presented with the Step 1. Choose the field type page.

6. Select the Formula option.
7. Click on Next.

We will be presented with the Step 2. Choose output type page.

8. Enter or paste Opportunity Report in the Field Label textbox.

When clicking out of the Field Label textbox, the Field Name textbox is automatically filled with the value Opportunity_Report.

9. Set the Formula Return Type as Text.
10. Click on Next.

We will be presented with the Step 3. Enter formula page.

11. Paste or enter the following code:

/* Create the link to the Account filtered report */
   HYPERLINK( 
/* Specify the report ID generated in the Getting Ready section
 */ 
   "#/sObject/00O0Y000007hyPoUAI/view?fv0=" 
/* Specify the Account record ID */ 
   &Id, 
/* Specify the text for the hyperlink */ 
   "Opportunity Report", 
/* Specify that the report opens in the same browser tab */ 
   "_self" 
   ) 

12. Optionally, enter a value in the Description field.
13. Optionally, enter a value in the Help Text field.
14. In the Blank Field Handling section, select the option Treat blank fields as blanks.

15. Click on Next, as shown in the following screenshot:

We will be presented with the Step 4. Establish field-level security page.

16. Select the profiles to which you want to grant read access to this field via the field-level security. The field will be hidden from all profiles if you do not add it to the field-level security.
17. Click on Next.

We will be presented with the Step 5: Add to page layouts page.

18. Select the page layouts that should include this field. The field will be added as the last field in the first two-column section of the selected page layouts.
19. Finally, click on Save.