reporting-engine/base_comment_template/security/security.xml

<?xml version="1.0" encoding="utf-8" ?>
<odoo>

    <record model="ir.rule" id="rule_multicompany">
        <field name="name">Base comment multi-company</field>
        <field name="model_id" ref="model_base_comment_template" />
        <field name="global" eval="True" />
        <field
            name="domain_force"
        >['|',('company_id','=',False),('company_id','child_of',[user.company_id.id])]</field>
    </record>

</odoo>