BIP Report - Security - Role/Privilege required to access data in XLA tables

Summary

BIP Report - Security - Role/Privilege required to access data in XLA tables

Content

Hello,

We developed a custom BI publisher report having XLA tables in the Data Model query. 
Few business users(say User A) reported that they are not able to see any data in the report output when they run it. But same report when run by other business users (say User they are able to see the data. 
We noticed the below difference in their role. 
User A has CE Inquiry Role 
User B has GL Accountant Role 

We would like to know the exact privilege/role giving access to XLA tables from backend and if there are any security rules implemented at database level.