OCA reporting engine fork for dev and update.
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<?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>