To reproduce:
=============
1- Install Colombia accounting
2- Install eCommerce
3- Set company address to Colombia
4- Go to website and add item to cart
5- Checkout & click "Add new address"
→ Traceback occurs

Problem & Solution:
===================
The field l10n_latam_identification_type_id is always present in the
address form but its HTML element changes: it's rendered as a `select`
when is_commercial_address and can_edit_vat is true, and as an `input`
otherwise. The JS code only looked for the `select`, so when the `input`
was rendered instead, the selector was null and caused a traceback.
Update the selector to look for the field in either `select` or `input` form,
so the code works regardless of the rendering conditions.

useful-links:
https://github.com/odoo/odoo/blob/4806b08dcfc965cdbd463269be078f8da9f48863/addons/l10n_latam_base/views/portal_address_templates.xml#L10-L11
https://github.com/odoo/odoo/blob/4806b08dcfc965cdbd463269be078f8da9f48863/addons/l10n_latam_base/views/portal_address_templates.xml#L32-L33

opw-4969089

Forward-Port-Of: odoo/enterprise#91695

Issue:
- Amounts were exactly doubled in 'Current Investments in Group Companies and Associates' in the Spanish Balance Sheet - SMEs report as account codes 5523 and 5524 were incorrectly added to multiple balance sheet sections

Root Cause:
- Account codes 5523% and 5524% were included in BOTH:
 1. 12400 (Assets): 'Current investments in group companies'
 2. 32400 (Liabilities): 'Group companies current liabilities'
- This double-counting caused investment amounts to appear twice in the balance sheet

How to Reproduce:
1. with Spain - SMEs Fiscal Localization's Package
2. Go to Accounting -> Configuration -> Journal -> Bank
3. Change suspense account to code 5523X or 5524X (should be added to chart of accounts before)
4. Post journal entries to accounts 55230X or 55240X
5. Generate 'Balance Sheet - SMEs (ES)' report
6. Observe amounts are exactly doubled compared to account balances

Fix:
- Removed duplicate account codes from balance_pymes_line_12400_sub_balances
- These accounts are properly handled by the domain formula in line 32400
- Each account code now appears in only one balance sheet section"

opw-4983300

Forward-Port-Of: odoo/enterprise#92210

Steps to reproduce:
- Enable "Flexible Hours" in a working schedule.
- Assign the schedule to an employee.
- Generate a payslip for the employee.
- Observe that the "Working Schedule" section always shows `hours_per_week` from the total hours calculated from the Work Schedule defined before turning on "Flexible Hours"

Description:
- the payslip incorrectly displayed the weekly working hours from the Work Schedule regardless of whether the employee's schedule used flexible hours.
- also, if we changed the work schedule timings, after the payslip is in 'done' or 'paid' state, and printed it again, it will print the changed hours, which is not desired, the payslip should print hours same as when it was done.

Cause:
- the report template did not check for the `flexible_hours` flag and always rendered the value from `contract_id.hours_per_week`.

Fix:
- added a condition in the payslip template to check if `flexible_hours` is enabled.
- if true, it displays `full_time_required_hours` from the working schedule instead of the contract's `hours_per_week`.
- also, now we will also check the state of the payslip, in order to print the right hours even after setting it to 'done' or 'paid' and the schedule changes!

task-4719717