Steps to reproduce:
--------------------------------
1. Install Subscription module
2. Create a new subscription quotation and confirm it
3. Generate an invoice for the subscription
4. Attempt to cancel the subscription
   * A ValidationError is correctly raised
5. Close the subscription by selecting any close (churn) reason
6. Attempt to cancel the same closed subscription again

Observation:
--------------------------------
The subscription is successfully cancelled even though it already has invoices

Issue:
--------------------------------
In the following code:
https://github.com/odoo/enterprise/blob/9e39b4b85fcb9f6ed5b21b942796b76b8a6eefdb/sale_subscription/models/sale_order.py#L741-L742 The cancellation logic does not check whether a subscription is already churned and still has active invoices

Solution:
--------------------------------
Added an additional condition to prevent cancelling churned subscriptions that still have active invoices

opw-5479719

Forward-Port-Of: odoo/enterprise#106596

Steps to reproduce:
---------------------------
1. Install the `project_account_budget` and `account_accountant` modules.
2. Create a new project and add an Analytic Account for it from the settings page
3. Open the Project Kanban, click the three dots on the project card, and select Project's Updates.
4. Click Add Budget button and open the budget wizard.
5. Add a budget line in the wizard with a planned amount expressed as a negative value for an expense (for example: -10000).
6. Create a Vendor Bill using the same analytic account with an amount of 1000.
5. Confirm the bill.
6. Go back to Project's Updates and click New button to view the budget summary.

Observation:
---------------------------
The budget summary displays incorrect signs and percentages in Activities summary, for example:
```
-10.0% (-1,000.00) of the -10,000.00 budget has been spent. 110.0% (-11,000.00) of the budget is remaining.
```
This incorrectly shows -10% spent and 110% remaining instead of 10% spent and 90% remaining (-9,000).

Issue:
---------------------------
The project cost (already negative) was negated again when computing the spent amount in
https://github.com/odoo/enterprise/blob/ac3f333d97eda5c86a0813490ac6204d4ec5721f/project_account_budget/models/project_update.py#L16 Double-negating the cost makes it positive, which then gets added to the expense budget instead of reducing it, producing inverted percentages and signs.

Solution:
---------------------------
For expense budgets (negative budgets), do not apply an extra negative sign when calculating the project cost so the spent, remaining, and percentage values are computed correctly.

After the fix:
```
10.0% ($ 1,000.00) of the $ -10,000.00 budget has been spent. 90.0% ($ -9,000.00) of the budget is remaining.
```

opw-5357854

Forward-Port-Of: odoo/enterprise#108560
Forward-Port-Of: odoo/enterprise#102126

…tion

Currently, under certain conditions, reconciling a batch payment with a bank statement may not be possible as the system tries to create an unbalanced move.

Steps to reproduce:
- Have the main company in USD and EUR as foreign currency
- Have a bank journal with currency EUR (Bank EUR)
- Create an xchange rate for today (1.1)
- Make a Payment (EUR), it should not have an associated move
- Put the payment in a batch
- Update the exchange rate for today (1.2)
- Create a Bank transaction in the journal Bank EUR matching the payment amount
- Open the bank reconciliation screen and reconcile the transaction with the batch

Expected result:
Everything is reconciled.

Actual result:
User gets an error message saying that the account move is not balanced.

Analysis:
The issue occurs because the reconciled payment amount is converted to the company currency using the date provided in the payment.  However the rate was changed in the meanwhile, so it does not match the amount that was used to create the exchange entry values.

opw-5164405

Forward-Port-Of: odoo/enterprise#98495