Employees get access to data for the subsidiary allocated to their employee record by default. See Assigning a Subsidiary to an Employee for further information. You can, however, provide an employee access to data from other subsidiaries. Go to Setup> User/Roles > Manage Roles under Use the multi-select Subsidiaries list to tailor the employee’s allocated role. To pick multiple subsidiaries, press and hold the Ctrl key.
Allow Cross-Subsidiary Record Viewing is another option on the Role page. Check this box if you want users with that job to be able to see data from subsidiaries that aren’t listed in the Subsidiaries list.

Employees’ ability to access and update subsidiary records and transactions is constrained by the full range of permissions allocated to their roles. Employees of a given subsidiary, for example, can see and modify data solely for that subsidiary by default. Employees assigned to this function can access and modify data for subsidiaries if you customize a role to include several subsidiaries (Subsidiaries list). Employees assigned to this position can examine data for all subsidiaries if the Allow Cross-Subsidiary Record Viewing box for the customized role is checked.