Adds a new accounting report to help businesses monitor currency exposure and prepare required provision entries for likely exchange gains or losses. Accountants can review balances by account and currency, apply custom rates, exclude selected accounts, and create adjustment entries that reverse automatically.

Task 1819042
In multi-currencies environments, we need a way to control the risk related to currencies (in case some are higthly fluctuating) and, in some countries, some laws also require to create journal entries to record the provisionning of a probable future expense related to currencies. Hence, people need to create a journal entry at the beginning of a period, to make visible the probable expense in reports (and revert it at the end of the period, to recon the real gain/loss)
> define a new financial report (custom), under 'Generic Statement', visible only for the multi currency group's people
> these report's filters allow to choose a single date, draft entries or not, multi companies
> the journal items are selected based on these criteria and only when linked to an account having a secondary currency set, then displayed grouped by account and currency
> options available on dropdown menu of an account would be: GL, don't make provision entries. When this last option is chosen, the account is moved in another section of the report "Excluded accounts", where the user may toggle that account back in provisionning mode

SEPA direct debit now supports the B2B scheme on mandates and batch payments, helping businesses handle more direct debit scenarios. The update also improves document handling by moving original mandate documents into the chatter with previews, adds an invoice filter for SDD mandates, and clarifies a payment posting error message.

- Add B2B scheme choice to mandate & batch_payment
- Remove original doc field
- add preview of docs in chatter
- fix error message : « Unable to post payment 'False' due to (...) »
- add filter "SDD Mandate" to invoices view
- remove original doc field
- transfer original doc to chatter

Task: 2041449

This update changes how Argentine electronic invoicing determines and starts invoice numbering, relying on journal settings and AFIP data instead of older sequence links. It improves setup reliability for electronic journals, adds needed access rights, updates demo data and translations, and strengthens tests around AFIP integration.

* remove sequence related methods not used anymore
  * l10n_ar_sync_next_number_with_afip
  * _l10n_ar_create_document_sequences
* compute available_document_type_ids in l10n_ar_afip_ws_consult using the
  journal codes instead of the sequences.
* add logic to manage starting sequences for electronic journals> Will search last invoice number from AFIP in order to create the first invoice in Odoo.
* add l10n_ar_afip_ws_consult access rules
* account.move type does not exist anymore, use directly move_type field insteads
* update translations
* add demo electronic journals
* add new afip error combination of observations: I found this is possible if there is a problem with the document number.
* fix invoice form view. now shows both columns to the same colspan
* adapt and update unit tests to work with this new version
* improves in unit tests:
  * simplify unit test and connection relationship: create afip connections and commit then before running unit tests.
  * skip test if internal error in AFIP

Tax report definitions can now reuse other calculated report lines when building totals. This makes complex tax declarations easier to understand and maintain, reducing duplication in report configuration files.

Task [2214338](https://www.odoo.com/web#id=2214338&action=333&active_id=967&model=project.task&view_type=form&cids=1&menu_id=4720)

Lets say we have lines setup this way:
* A = B + C
* D = E + F

Before, if we wanted to do X = A + D, we had to write it like
X = B + C + E + F because we could only add lines computed from tags.

Now, we can also write it like X = A + D, which is more understandable
from a user point of view, and easier to maintain in the xml files.

The Helpdesk digest email tip has been refreshed to make the message clearer and more useful for users. This is a small content improvement that helps teams better understand or act on Helpdesk insights in digest emails.

Revamped the tip in Helpdesk's `digest_data.xml` for digest emails.a

The subscription-related test code was updated to stop relying on a testing library that is no longer included. This keeps automated checks running reliably and helps avoid build failures after environment updates.

After odoo/enterprise#8141 and odoo/odoo#44601 mock was removed
from requirement. Unfortunately, runbot failed to detect this
error since mock was still in the master requirements, and thus
in the docker image. After update of the docker image with the
new master requirements, it started to fail.

The onboarding walkthrough for Field Service has been reorganized so it works correctly across the core Field Service, Sales, and Reporting apps. This helps new users get guided setup steps reliably, even when only some related modules are installed.

PURPOSE

The purpose of this commit is we split the tour into the two module and add Feature one Industry_fsm_tour.

SPECIFICATIONS

In this tour  adding products in Industry_fsm . this  steps
 are  which only available in industry_fsm_sale so we
move the tour from industry_fsm_sale to indsutry_fsm.
This is the goal of this commit.

LINKS
PR: #8939
task : 2188560

The My Planning view now shows only relevant employees with visible shifts, instead of listing employees who had shifts in the past 30 days without showing any shift details. This reduces clutter and helps users focus on their current planning information.

Before this commit, "My Planning" was showing the list of employees that
had a shift in the last 30 days without displaying their shifts -
polluting the view for no reasons.

TaskID: 2212344

This cleanup removes outdated helper code that was no longer needed for compatibility or optional dependencies. It reduces maintenance overhead and makes the affected areas easier for developers to work with, without changing business functionality.

Before this commit, a lot of leftover import shims existed in the
codebase either for py2-py3 compatibility or for soft dependencies that
are now hard dependencies and in one particular case a third-party
module dependency was merged into the CPython codebase (making the
dependency useless).

With this commit, these shims are dropped, making the code cleaner,
easier to read and with one less dependency.