Calculate formula based on Hidden columns from top level member

We have a requirement where we for Balance sheet we are calculating a column that says if it is above threshold or not for each row. This calculation takes place on basis of entity numbers that user have access to, but in the background we also have hidden columns that are fixed at Top level entity which are also required to calculate this threshold. So the column has an "AND" condition based on Lower entity (Where user has access) and Top Level Entity (User does not have access to). The Top level entity column is hidden, the user does not