**Overview**:
- This PR integrates Odoo Sign with **emSigner**, a secure digital signing gateway
  that supports **Aadhaar-based eSignatures**.
- emSigner allows you to digitally sign a PDF by sending an HTTPS POST request
  with required data.
- Once the signing is complete, it returns the signed PDF in base64 format.

**purpose**:
- Connect Odoo with emSigner to enable digital document signing.

**Integration Steps**:

- Step 1: Generate unique Session Key for each request
- Step 2: Create JSON data and encrypt using unique Session key (Step 1)
- Step 3: Generate Hash of data
- Step 4: Encrypt generated Hash (Step3) with the unique Session Key (Step1)
- Step 5: Encrypt the unique Session Key (Step 1) using public key of the emSigner
- Step 6: HTTPS Post request with step2+step4+step5 output
- Step 7: Decrypt encrypted signed data (Step6) with session key (Step1)

**Workflow**:
- User will upload pdf on Odoo sign. user need to set auth method to emSigner.
- When the user clicks Validate& send button, they are redirected to emSigner for Aadhaar
  verification.
- The user enters their Aadhaar number, receives an OTP on their registered
  mobile, and completes verification.
- After successful Sign, emSigner redirects the user back to Odoo with the
  signed PDF.

**JSON data**:
- Here we have listed some of the important parameters.
- We need to send the PDF name, filetype(pdf), base64 data of the PDF, signature
  position where the signature will be added when user will sign. 
- You can refer to the documentation for a detailed explanation of the payload.

**Response from emSigner**:
- It will return a base64 data of pdf after digitally signing the pdf, and
  attaching digital certificate for signature integrity to all the signature
  positions we have provided in json data.

**Known limitation**:
- As emSigner takes only one pdf at a time, it will not work with bundle signing
  flow.
- After successful signing, emSigner will return pdf base64 data with the 
  digital signature attached, so writing anything after signing can break
  certificate integrity. 
- On emSigner other fields like name, email, company, selection etc is not
  supported, which is supported by odoo. As we need to write those values
  from odoo side which will break the certificate. 
- It allows having multiple signatories, we need to pass `isCosign=True`, 
  but again the issue will arise when writing odoo fields data on pdf will
  result in certification lose.
- Currently, due to this issue, we are allowing only one signer to use Aadhaar-based signing (via emSigner).
  Any other signers will use the regular signing method However, the regular signers must complete 
  their signing before the Aadhaar signer can sign.
- To make this work, we have set a default signing order whenever an Aadhaar (emSigner) method is used.
- When using eMSigner, the final signed document will not include the certificate from Odoo. 

IAP PR: https://github.com/odoo/iap-apps/pull/1009

**Emsigner Documentation** : https://developers.emsigner.com/signer-gateway/api-reference/signing-documents.html

task-4164342

Currently, an error occurs when clear the date_to field from an already created record.

Steps to Reproduce:
 - Install the `sale_commission` module.
 - Go to `Commission Plans` and create a record.
 - Now, clear the `date_from` field and save.

`TypeError: '>' not supported between instances of 'bool' and 'datetime.date'`

This error occurs when we clear the date_to field from an already created record. The error started occurring after
https://github.com/odoo/enterprise/commit/926c8f041b51a04f0153be27cfcc8658a07be5b0 this commit that introduced the daterange widget for the date_from field. And when we clear the date_to field and try to save, it triggers the constraint [1] and raises the error.

[1] https://github.com/odoo/enterprise/blob/377321fd7e7b1b2026734b75c79c74c8947e2e6c/sale_commission/model/commission_plan.py#L64

This commit ensures that the record is saved only if the date_to field is also present in the record.

sentry-6710699656

Forward-Port-Of: odoo/enterprise#88769

**PROBLEM**
In the accounting app, when selecting multiples customers, if one of them doesn't have a name, the cron sending the report will traceback.

**STEP TO REPRODUCE**
- On a clean db, install the account_reports module
- From the accounting app, create a new company customer (Customers/Customers)
- From that new company customer form view, add a new contact of type "other" and don't specify a name for it.
- Create an invoice for the company
- From the customer list view, select all, and trigger the action "Open Customer Statements"
- Send -> Print and Send
- Check the console, the cron task should traceback on the template

**CAUSE**
In accout_report.py, we get the name of each selected partners, and we don't check if the name doesn't exist. In the template `pdf_export_filters`, we try to join all the name in a string, it fails because one of the name isn't a string (its value is False because it doesn't exist on the partner record).

**FIX**
When getting the partners names, filter out the partners without names.

opw-4916660

Forward-Port-Of: odoo/enterprise#90154

### Steps to reproduce:

- Install l10n_be_reports & account_accountant.
- Switch to "BE Company CoA" company.
- Add "281.50" tag to "YourCompany" contact.
- Accounting > Configuration > Accounting > Chart of Accounts > Add "281.50 - Commissions" tag to 600000 account in CoA.
- Create a Vendor Bill for partner "YourCompany" selling "[E-COM11]". Date it sometime in 2024 and confirm.
- Go to Accounting > Reporting > Open 325 Forms.
- Create a new form for 2024.
- Verify that there is a line for "YourCompany" in the form and generate the XML.
- Try to install Inventory.
#### > Traceback due to a company inconsistencies.

### Cause of the issue:

When creating the new `l10n_be.form.281.50` form for 2024, we create a record for "BE Company CoA"  and which `partner_id` is the `res.partner` "YourCompany" which does not belong to any company (and hence is accessible from any). However, on the `forms_281_50` related field of the `res.partner` model is `check_company=True`: https://github.com/odoo/enterprise/blob/bc36a68b68c3d0296ee18c3a121b029dd418f430/l10n_be_reports/models/res_partner.py#L15-L23 Currently, this did not matter because we did no call of the `_check_company`. But if we where to launch a call of the `_check_company` on "YourCompany" `res.partner` we would raise a company error. Now, when you install stock 2 things happen and provoke this call:
1) The `res.partner` model becomes `_check_company_auto`: https://github.com/odoo/odoo/blob/b7dbf15aa8116e51708bd51b8dda9bd12bba0a9e/addons/stock/models/res_partner.py#L8-L10 

2) We create a warehouse for "Your company and update the `partner_data` https://github.com/odoo/odoo/blob/b7dbf15aa8116e51708bd51b8dda9bd12bba0a9e/addons/stock/models/stock_warehouse.py#L143-L145 https://github.com/odoo/odoo/blob/b7dbf15aa8116e51708bd51b8dda9bd12bba0a9e/addons/stock/models/stock_warehouse.py#L315 
However, the `property_stock_customer` and `property_stock_supplier` are `check_company` related fields:
https://github.com/odoo/odoo/blob/b7dbf15aa8116e51708bd51b8dda9bd12bba0a9e/addons/stock/models/res_partner.py#L12-L17 
Therefore, writing on them for a `_check_company_auto` record will launch a call of the `check_company` for all the fields of the record (including the already inconsistent `forms_281_50`): https://github.com/odoo/odoo/blob/b7dbf15aa8116e51708bd51b8dda9bd12bba0a9e/odoo/models.py#L3780-L3781 https://github.com/odoo/odoo/blob/b7dbf15aa8116e51708bd51b8dda9bd12bba0a9e/odoo/models.py#L3867-L3868

### Fix:

We loosen the company check on the `forms_281_50` to not rely on the `_check_company` since the current workflow lead functionally to valid record data's that will always be considered invalid by this method.

opw-4845434

Forward-Port-Of: odoo/enterprise#89590

In version 17.3, the analytic mixin was introduced in budget.line model to allow to link a budget line to multiple analytic accounts belonging to different analytic plans. The issue is that we have not adapted the code in project profitability, to take those changes into account. A problematic situation could be the following:

1. We have a project where the account "X" is set to the main project plan (the first one) "Projects" BUT the account "X" actually belongs to the analytic plan "Departments" (yes, it's possible that there is a mismatch between the project plan and the analytic plan, especially after the 18.0 upgrade where "analytic_account_id" just became "account_id", no matter in which plan it was).

2. We have a budget line linked to the account "X" for the plan "Departments".

3. We want to display the budget lines in project profitability, but this line does not appear. That's because we currently only look for the budget lines belonging to the analytic plan "Projects" aka the main/first plan, that match the account "X" of the project. But as account "X" actually belongs to the analytic plan "Departments", no budget lines are found.

task-4901400
version-18.0

Forward-Port-Of: odoo/enterprise#88658