Syncing from upstream OCA/account-reconcile (16.0)

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Codecov Report

Attention: Patch coverage is 38.46154% with 8 lines in your changes missing coverage. Please review.

Project coverage is 85.60%. Comparing base (105ea4a) to head (e7df82e).
Report is 107 commits behind head on 16.0.

Files with missing lines	Patch %	Lines
...nt_statement_base/models/account_bank_statement.py	44.44%	4 Missing and 1 partial ⚠️
...atement_base/models/account_bank_statement_line.py	25.00%	3 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             16.0     #210      +/-   ##
==========================================
- Coverage   85.80%   85.60%   -0.21%     
==========================================
  Files          77       77              
  Lines        2988     3001      +13     
  Branches      418      422       +4     
==========================================
+ Hits         2564     2569       +5     
- Misses        315      322       +7     
- Partials      109      110       +1     

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