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account-financial-tools/account_loan/security/account_loan_security.xml

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<?xml version="1.0" encoding="utf-8" ?>
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<odoo noupdate="1">
<record id="account_loan_multi_company_rule" model="ir.rule">
<field name="name">Account loan multi-company</field>
<field ref="model_account_loan" name="model_id" />
<field eval="True" name="global" />
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<field name="domain_force">
['|',('company_id','=',False),('company_id','in',company_ids)]
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</field>
</record>
</odoo>