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 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

This update adapts the French reporting process to changes in how financial data is exported from Odoo. Instead of downloading entire files, data is now streamed to the user, improving efficiency and reducing download times. This change ensures accurate and timely reporting for French customers.

This commit aims to adapt the usage of 'account.fr.fec' to the changes made in community.

In particular `fec_data` field is not used any more. and we use `_get_fec_stream` to stream the content of the file.

task-5404142

Forward-Port-Of: odoo/enterprise#106108
Forward-Port-Of: odoo/enterprise#102783

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 rules. 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#105896

This update enhances the bank reconciliation feature by prioritizing key information like date, label, and balance at the top of the list. It also optimizes the scrolling experience to only apply to the table data, making it easier to navigate and review transactions.

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