lets say there are some users, like user1,user2,user3,user4, user5 and user10
user3 and user4 reports to user1, user5 reports to user2.
if user3 creates some records that records can only visible for user3/user4 and user1,user10 not for 2 and 5
if user2 creates records that records only visible for users 2,5, user10 not for 1,3,4
one more thing user10 lets say ceo or some kind of person, this user10 can see all records created by user1, user2, user3,user4 user5 and himself.
can any one give me procedure steps.