**Step to reproduce:**
    - install "project_account_budget"
    - go to accounting > accounting > Analytic Budget
    - create a budget of type expense,say test budget
    - select analytic account `Asustek - Wood Corner`
    - set budget amount => 500. open the budget
    - create a new project 'test project"> open setting > Analytic Page
    - add `Asustek - Wood Corner` analytic account in project field
    - create a PO with amount > 500
    - in analytic distribution column, add `Asustek - Wood Corner` in project column
    - confirm PO and create Bill
    - Go to `test project` settings > Dashboard smart button
    
**Observation:**
    - For exceeding expense budget, we have green color in budget section
    - It should be red
    
**Cause:**
The conditional class for budget progress was incorrectly evaluated due to missing parentheses around the `and` condition.

In expressions like:
`(true and (1 == 1 ? 'a' : 'c')) or (1 == 1 ? 'b' : 'd') → 'a'` ✅
 `true and 1 == 1 ? 'a' : 'c' or 1 == 1 ? 'b' : 'd'       → 'b'` ❌

Without parenthesis, the `or` clause is evaluated unexpectedly, even when the `and` branch is intended to take precedence.

This commit wraps the `and` condition in parentheses to ensure the correct evaluation order and consistent class assignment.

Budget:
<img width="1203" height="291" alt="budget 4968162" src="https://github.com/user-attachments/assets/2d8223d5-0344-4ad0-b33c-2598ea167f2d" />

 
Before fix:
<img width="623" height="195" alt="before fix 4968162" src="https://github.com/user-attachments/assets/4ac749bf-fa93-4835-963a-5dfbdd05559d" />

After fix:
<img width="643" height="225" alt="after fix 4968162 " src="https://github.com/user-attachments/assets/4fd228f9-e32f-48d9-b6ef-55251b21d601" />


opw-4968162

Forward-Port-Of: odoo/enterprise#93243
Forward-Port-Of: odoo/enterprise#91617

*= documents_fleet

Currently, when user tries to link a document with a vehicle and if there is no vehicle exists an error is raised.

**Steps to Reproduce:**
1) Install `documents_fleet` module(without Demo Data).
2) Open Documents App.
3) Upload a file in `Fleet` folder.
4) Select the uploaded file and click on `'Link to a vehicle'` button.

Error:
`ValueError: invalid literal for int() with base 10: 'False'`

Root Cause:
The `link_to_record` method attempts to find the first record of the target model to use as a default value when opening the linking wizard. If no records exist, the search returns an empty recordset, and accessing `.id` at [1], on it results in the value `False`. The code then incorrectly constructs a default reference string like `fleet.vehicle,False`. The wizard crashes when it tries to parse this string and convert the `False` part to an integer.

Solution:
This commit prevents error by ensuring that the user cannot link a document to a model without existing records.

[1]- https://github.com/odoo/enterprise/blob/83640d21b2c31ed9d572c48e02a9aeea9eb1607b/documents/models/documents_workflow_rule.py#L113

sentry-6792079496

Forward-Port-Of: odoo/enterprise#93843
Forward-Port-Of: odoo/enterprise#91888

In case of foreign payment using a bank account in another currency, banks can reflect the foreign currency exchange fee on another bank account belonging to the company and in its main currency.
Fr example: in a EUR company having in the same bank (e.g ING) both an USD and a EUR account, making a payment using the USD bank account gets you effectively 2 bank transactions while you initiated only one:
 - the payment in the USD account and
 - the currency diff fee in the EUR account.
In this particular use case, the communication on the currency diff fee reflects the one from the payment and, depending on the reconciliation order, that currency diff could be taken as a partial payment
because we were matching on the words in payment_ref regardless of the currency used, while it shouldn't and must be processed as a bank fee.

The outstanging payments are now only matched when the account.payment memo and the statement line payment_ref exactly match, and if the journal is the same. The algorithm for invoices matching doesn't change except we explictly remove the outstanding accounts from the list of reconcilable accounts to search on.

Previously, a match between an invoice ref and a transaction payment_ref could occure even if the matching word wasn't complete.
E.g: invoice ref: INV/2025/01/10
     transaction payment_ref: INV/2025/01/100
To be sure this isn't the case anymore, we check that the matching words are properly surrounded by a "finishing character".

task-5023163

Forward-Port-Of: odoo/enterprise#93016
Forward-Port-Of: odoo/enterprise#92950

Steps to reproduce
==================

- In debug mode
- Go to Contacts
- Open any record
- Open studio
- Click on any field
- Add the "Extra rights / Technical Features" group to "Allow visibility to groups"

=> The group is not displayed as a tag

- Restore the view
- Now without debug mode (?debug=0), repeat the same steps

=> The field disappears, we need to toggle "Show Invisible Elements" to see it again

Cause of the issue
==================

https://github.com/odoo/odoo/pull/179354/commits/15aeaf88c268f047b8b83a5aa66f5da246c2b675

When calling get_views, the "base.group_no_one" is removed from the groups attribute and "invisible" is set to true if we are in debug mode.

Solution
========

Adding "base.group_no_one" is still the way to have the expected behavior for now. We override some ir.ui.view functions when in studio to be able to edit it.

According to the docstring of _postprocess_debug_to_cache, this feature is temporary. Another solution will be needed in the future.

opw-4969262

Forward-Port-Of: odoo/enterprise#93435
Forward-Port-Of: odoo/enterprise#91647

Currently an error occurs when signing an encrypted file with empty password.

**Steps to replicate**
* Install `Sign`
* Sign> Upload a pdf > Add following [pdf](https://drive.google.com/file/d/1M0_VzWLzv-lSZ-IlI9Zmx-M7jFGvtJJj/view?usp=sharing)>  Sign the document using `Sign now`
* Validate and send completed document

`AttributeError: 'NoneType' object has no attribute 'seek'`

**Cause:**
This occurs because [1] returns `None` to the variable `output` at [2] which in turn passes the `None` value to [3] causing the error.

Error occurs in python 3.12+, because it does not throw an exception in `_check_pdf_data_validity`.

**Solution:**
* Add a validation to prevent upload of unsupported files.

[1]: https://github.com/odoo/enterprise/blob/e7861f1ddef2fb9628eebca93942e64c73cc95fc/sign/models/sign_document.py#L242-L243
[2]: https://github.com/odoo/enterprise/blob/e7861f1ddef2fb9628eebca93942e64c73cc95fc/sign/models/sign_completed_document.py#L33-L34
[3]: https://github.com/odoo/odoo/blob/033c7a63bdf3d10d9d2c5084959fd34f52011bea/odoo/tools/pdf/signature.py#L51

**Sentry-6784800544,6802557168**

Forward-Port-Of: odoo/enterprise#91766