Steps to reproduce:
- Create a French parent company and a branch.
- Activate Electronic Invoicing (PDP) for the parent company.
- Switch to the branch while keeping both the parent company and the branch selected in the company switcher.
- Go to Settings → French Localization → Activate Electronic Invoicing.
- Activate Electronic Invoicing (PDP) for the branch.
- Select the Participate in the pilot phase checkbox and try to save settings.

Observed behavior:
- A traceback occurs with the error: psycopg2.errors.SyntaxError: syntax error at or near ")" on IN () in the SQL query inside _force_update_l10n_fr_f10_moves.

Cause:
- _force_update_l10n_fr_f10_moves searches for receivable/payable accounts using company_ids IN companies.ids.
- A branch company has no accounts assigned directly to it — accounts belong to the parent company — so the search returns an empty list.
- Passing an empty tuple to IN %(account_ids)s generates IN (), which is invalid PostgreSQL syntax.

Fix:
- Replace ('company_ids', 'in', companies.ids) with ('company_ids', 'parent_of', companies.ids) in the account search inside _force_update_l10n_fr_f10_moves.
- This ensures that accounts owned by a parent company are correctly found when the given companies are branches, since branch companies inherit their parent's chart of accounts.

Backport of PR #277232

opw-6535263

Currently, the Luxembourg Balance Sheet incorrectly maps accounts
`502000` and `503000` under the `III. Investments` section.

**Steps to reproduce:**
- Install the `l10n_lu_reports` module and switch to the `LU Company`.
- Navigate to Accounting > Accounting > Journal Entries and create and
  post two journal entries:
  - One with account `502000 Own shares or own corporate units`.
  - Another with account `503000 Shares in undertakings with which...`.
- Navigate to Reporting > Balance Sheet and check the `III. Investments` section.

**Observation:**
- `502000 (Own shares...)` is wrongly added under `3. Other investments`.
- `503000 (Shares in undertakings...)` is wrongly added under `2. Own shares`.

In the generated XML report:
- `502000 (Own shares...)` balance is added inside `<NumericField id="195">`.
- `503000 (Shares in undertakings...)` balance is added inside 
   `<NumericField id="209">`.

**Expected behavior:**
According to the Luxembourg documentation mapping tables [1],
- Account `502000 (Own shares...)` should be mapped to `<NumericField id="209">`.
- Account `503000 (Shares in undertakings...)` should be mapped 
  to `<NumericField id="195">`.

**Root Cause:**
At [2], the `account_codes_formula` values are incorrectly assigned:
account code `503` is mapped under `2. Own shares`, while account code
`502` is mapped under `3. Other investments`. This reverses the expected
mapping of the two accounts in the Balance Sheet report.

[1]:
https://ecdf.b2g.etat.lu/ecdf/pcnMappingTables

[2]:
https://github.com/odoo/enterprise/blob/29c186827f0171292f1243e0deb8fe040c027a89/l10n_lu_reports/data/account_financial_html_report_bs.xml#L335-L348

opw-6275340

1. Install `mrp_subcontracting_purchase`.
2. Create a storable product 'demo prod' with tracking set to serial and route `Buy`
3. Create another storable product 'demo comp' with tracking serial and route, `Resupply Subcontractor on Order.`
4. Create a subcontracting BoM for 'demo prod', add demo comp as a component and assign a subcontractor.
5. Create a Purchase Order for the subcontractor with 2 units of `demo prod`.
6. Confirm the PO and go to the resupply transfer.
7. Select 2 serial numbers for 'demo comp' and validate the transfer.
8. Go to the source receipt and click Record Components.
9. Enter quantity 1 and choose one serial number, then click Continue.
10. For the remaining quantity, choose the second serial number and click Record Components again.
11. Try to validate the picking.

Observation:
- Not able to validate picking, there is an error as below: Invalidate Operation, 'You must enter a serial number for each line of demo comp'

Issue:
- While selecting quantity, producing one by one, a new subcontracted production is created for the remaining quantity, and the newly created production's stock move line does not have a serial number, which should be selected. According to the resupply record
- Note, for the first subcontract production, you will be able to see the Lot/serial number in the stock move line, for the next production Lot/serial number is empty. Also, it's not a required field to notify the customer that he had to fill in the value.
- Once 'Record Components' is clicked, we don't change it. Unfortunately, Picking is not valid.

Solution:
- Set the serial number for new production while creating.

opw-4873363, 4817865, 4893405


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