To allow user A to view the commission statement of user B, you can:
Learn more about the difference between these two options here.
Here is what setting a direct manager looks like:
Permissions are applied to the entire hierarchy of direct managers:
When using teams to grant permissions, further permission settings are available on the team:
Manager Can View Team Members' Rewards
- This allows the team manager to view payouts for team members
Manager Can View Team Credits
- This allows the team manager to view credited transactions for team members
Members Can View Team Credits
- This allows team members to view credited transactions for other team members

User And Team Hierarchy
Permissions are hierarchical. If user A is the direct manager of user B, who is the direct manager of user C, then user A can access user C's statement. The same applies to teams.