The data access rules that you configure for the records in a business entity control the way users can view or create the reports on the business applications.
A data access rule impacts reports in the following ways:
•If you configure a record-level rule for a business entity, the users can't create reports for the business entity. Also, the users can't view reports or charts related to the business entity.
•If you configure a attribute-level rule for records in a business entity, the users can't view the reports or charts that use the affected attributes. Also, the users can't view the affected attributes when they create reports.