Which user group determines visibility of sheets based on access rules?

The option referring to Global User Groups is the correct answer because Global User Groups in Workday Adaptive Planning are specifically designed to manage and define visibility across various sheets and data within the system. These groups can establish access rules that determine which users have permission to view or interact with specific sheets, thereby controlling data security and accessibility.

Global User Groups are particularly beneficial in larger organizations or projects, where multiple users may need different levels of access to varying data sets. By utilizing Global User Groups, administrators can effectively streamline access management, ensuring that sensitive information remains protected while allowing collaboration among appropriate users.

The other options, while related to user access and groups, do not specifically function in the same capacity. User Access Groups may control access but may not have the same global applicability or comprehensive visibility management as Global User Groups. Custom User Groups offer flexibility in creating specific groups tailored to particular needs but do not inherently ensure the broad access regulation characteristic of Global User Groups. Restricted User Groups focus on limiting access rather than determining visibility across a wider spectrum of sheets.