This update addresses issues with the Belarusian Chart of Accounts (COA) in Odoo, specifically removing duplicate accounts and correcting inappropriate account types. This ensures accurate financial reporting and aligns with Belarusian accounting standards, improving data integrity.

- Currently, l10n_id COA has unacceptable account types for some accounts
- There are also duplicate accounts since data for such accounts exists in chart template, but Odoo also creates for them

Task-[5360134](https://www.odoo.com/odoo/project.task/5360134?debug=assets)

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Forward-Port-Of: odoo/odoo#246247

This update adjusts a key parameter within the Australian payroll module (l10n_au_hr_payroll) to comply with updated 2026 PEA (Pay-As-You-Earn) tax regulations. This ensures accurate payroll calculations and reporting for Australian businesses using Odoo Enterprise. The change is a necessary improvement to maintain compliance.

This task updates PEA rule parameter value
task-5884083

Forward-Port-Of: odoo/enterprise#106925
Forward-Port-Of: odoo/enterprise#105896

This update enhances the bank reconciliation feature by prioritizing key information like date, label, and balance at the top of the list view. It also optimizes scrolling within the table, ensuring a smoother and more user-friendly experience for managing bank statements.

1. The bank statement line info (date, label and balance) are moved to the top now.

2. Scrolling only applies to the table rows (other elements are fixed).

task-5212851

Forward-Port-Of: odoo/enterprise#103709