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>