[IMP] account_ebics - Add unit tests

Add 97 tests:

- account_ebics: order numbers, camt and CFONB split per account,
  journal lookup, duplicate statements, download and upload wizards,
  key initialisation (INI/HIA/HPB), passphrase change, admin orders.
- account_ebics_batch: scheduled import, import log, reprocess.
- account_ebics_payment_order / account_ebics_batch_payment: upload of
  the payment file and link to the payment document.
- account_ebics_statement_import_test (new, test-only, not to install
  in production): installs the OCA camt and CFONB parsers in CI and
  runs the end-to-end statement import.

The bank is simulated by patching ebics.xfer._setup_client, or the
fintech client classes for the key initialisation; keys, certificates
and the INI letter are real, created in a temporary directory.

account_ebics_statement_import_test/README.rst

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+==============================
+EBICS - Statement Import Tests
+==============================
+
+**Test-only module. Do not install it on a production database.**
+
+It carries no code and no data. It exists so that continuous integration
+installs the OCA statement parsers (``account_statement_import_camt`` and
+``account_statement_import_fr_cfonb``) next to ``account_ebics`` and runs the
+end-to-end statement import tests: EBICS download, split per account, bank
+statement creation.
+
+Credits
+=======
+
+Developed and maintained by `Noviat <https://www.noviat.com>`_.

account_ebics_statement_import_test/__manifest__.py

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+# Copyright 2026 Noviat.
+# License LGPL-3 or later (https://www.gnu.org/licenses/lgpl).
+
+{
+    "name": "EBICS - Statement Import Tests",
+    "summary": "Test-only module, do not install: runs the EBICS statement "
+    "import tests against the OCA CAMT and CFONB parsers",
+    "version": "18.0.1.0.0",
+    "license": "LGPL-3",
+    "author": "Noviat",
+    "website": "https://www.noviat.com/",
+    "category": "Hidden",
+    "depends": [
+        "account_ebics_oca_statement_import",
+        "account_statement_import_camt",
+        "account_statement_import_fr_cfonb",
+    ],
+}

account_ebics_statement_import_test/pyproject.toml

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+[build-system]
+requires = ["whool"]
+build-backend = "whool.buildapi"

account_ebics_statement_import_test/tests/__init__.py

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+from . import test_statement_import

account_ebics_statement_import_test/tests/test_statement_import.py

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+# Copyright 2026 Noviat.
+# License LGPL-3 or later (https://www.gnu.org/licenses/lgpl).
+
+from datetime import date
+
+from odoo.tests import tagged
+
+from odoo.addons.account_ebics.tests.common import (
+    IBAN_CA833,
+    IBAN_CA879,
+    IBAN_CIC,
+    IBAN_CMB,
+    IBAN_HVB,
+    IBAN_LCL,
+    IBAN_MULTI,
+    IBAN_SUFFIX,
+    EbicsTestCommon,
+    FakeEbicsClient,
+    read_sample,
+)
+
+
+@tagged("post_install", "-at_install")
+class TestStatementImport(EbicsTestCommon):
+    """End to end: EBICS file -> split per account -> OCA parser -> statements.
+
+    These assertions hold whether or not the account_ebics_oca_statement_import
+    glue is installed (it does not exist on 19.0)."""
+
+    def _process(self, sample, file_format, name=None):
+        ebics_file = self._create_ebics_file(sample, file_format, name=name)
+        ebics_file.process()
+        self.assertEqual(ebics_file.state, "done")
+        return ebics_file
+
+    def test_cfonb_multi_account(self):
+        j1 = self._create_bank_journal("TCA1", IBAN_CA833[0])
+        j3 = self._create_bank_journal("TCA3", IBAN_CA833[2])
+        ebics_file = self._process("cfonb120_lf_multi_account_05.dat", self.ff_cfonb120)
+        statements = ebics_file.bank_statement_ids.sorted("journal_id")
+        self.assertEqual(statements.journal_id, j1 | j3)
+        st1 = statements.filtered(lambda s: s.journal_id == j1)
+        self.assertEqual(st1.balance_start, 8400.0)
+        self.assertAlmostEqual(st1.balance_end_real, 8907.45)
+        self.assertEqual(sorted(st1.line_ids.mapped("amount")), [-132.55, 640.0])
+        self.assertIn("FACT 99812", " ".join(st1.line_ids.mapped("payment_ref")))
+        self.assertEqual(set(statements.mapped("import_format")), {"cfonb120"})
+        self.assertIn("2 bank statements have been imported", ebics_file.note_process)
+
+    def test_cfonb_minimal_without_complement_lines(self):
+        journal = self._create_bank_journal("TCA9", IBAN_CA879[3])
+        ebics_file = self._process("cfonb120_lf_minimal_no_05.dat", self.ff_cfonb120)
+        statement = ebics_file.bank_statement_ids
+        self.assertEqual(statement.journal_id, journal)
+        self.assertEqual(len(statement.line_ids), 2)
+        self.assertEqual(statement.balance_end_real, 5290.0)
+
+    def test_cfonb_no_line_terminator(self):
+        journals = [
+            self._create_bank_journal(f"TLC{i}", iban)
+            for i, iban in enumerate(IBAN_LCL)
+        ]
+        ebics_file = self._process(
+            "cfonb120_no_eol_multi_account_mixed.dat", self.ff_cfonb120
+        )
+        self.assertEqual(
+            ebics_file.bank_statement_ids.journal_id, journals[1] | journals[3]
+        )
+
+    def test_cfonb_complement_lines_in_label(self):
+        self._create_bank_journal("TCIC", IBAN_CIC)
+        ebics_file = self._process("cfonb120_lf_rich_05.dat", self.ff_cfonb120)
+        refs = " ".join(ebics_file.bank_statement_ids.line_ids.mapped("payment_ref"))
+        self.assertIn("FACTURE 7731", refs)
+        self.assertIn("SALE", refs)
+
+    def test_cfonb_missing_journal_is_reported(self):
+        self._create_bank_journal("TCA1", IBAN_CA833[0])
+        ebics_file = self._process("cfonb120_lf_multi_account_05.dat", self.ff_cfonb120)
+        self.assertEqual(len(ebics_file.bank_statement_ids), 1)
+        self.assertIn("No financial journal found", ebics_file.note_process)
+        self.assertIn("20000000203", ebics_file.note_process)
+
+    def test_cfonb_empty_file(self):
+        self._create_bank_journal("TCMB", IBAN_CMB)
+        ebics_file = self._process("cfonb120_no_eol_empty_only.dat", self.ff_cfonb120)
+        self.assertFalse(ebics_file.bank_statement_ids)
+        self.assertIn("doesn't contain any transaction", ebics_file.note_process)
+
+    def test_camt_fx_entry(self):
+        journal = self._create_bank_journal("THVB", IBAN_HVB)
+        ebics_file = self._process("camt053_hvb_clav_fx.xml", self.ff_camt053)
+        statement = ebics_file.bank_statement_ids
+        self.assertEqual(statement.journal_id, journal)
+        self.assertEqual(statement.balance_start, 5000.0)
+        self.assertEqual(statement.balance_end_real, 3992.5)
+        self.assertEqual(sorted(statement.line_ids.mapped("amount")), [-857.5, -150.0])
+        self.assertEqual(statement.import_format, "camt053")
+
+    def test_camt_multi_account(self):
+        j1 = self._create_bank_journal("TMU1", IBAN_MULTI[0])
+        j2 = self._create_bank_journal("TMU2", IBAN_MULTI[1])
+        ebics_file = self._process("camt053_multi_account.xml", self.ff_camt053)
+        self.assertEqual(ebics_file.bank_statement_ids.journal_id, j1 | j2)
+
+    def test_download_then_process(self):
+        journal = self._create_bank_journal("TCMB", IBAN_CMB)
+        data = read_sample("cfonb120_no_eol_single_account.dat")
+        wizard = self._download_wizard(self.ff_cfonb120, date_to=date(2026, 10, 13))
+        with self._fake_client(FakeEbicsClient(downloads={"FDL": data})):
+            action = wizard.ebics_download()
+        ebics_file = self.env["ebics.file"].browse(action["context"]["ebics_file_ids"])
+        ebics_file.process()
+        self.assertEqual(ebics_file.bank_statement_ids.journal_id, journal)
+        self.assertEqual(len(ebics_file.bank_statement_ids.line_ids), 2)
+        self.assertEqual(
+            ebics_file.bank_statement_ids.ebics_file_id,
+            ebics_file,
+        )
+
+
+@tagged("post_install", "-at_install")
+class TestStatementImportOcaGlue(EbicsTestCommon):
+    """Behaviour added by account_ebics_oca_statement_import (18.0 only).
+
+    Drop this class when forward-porting to a version without that module."""
+
+    def test_reimport_is_reported(self):
+        self._create_bank_journal("TCMB", IBAN_CMB)
+        sample = "cfonb120_no_eol_single_account.dat"
+        first = self._create_ebics_file(sample, self.ff_cfonb120, name="first.dat")
+        first.process()
+        self.assertEqual(len(first.bank_statement_ids), 1)
+        second = self._create_ebics_file(sample, self.ff_cfonb120, name="second.dat")
+        second.process()
+        self.assertFalse(second.bank_statement_ids)
+        self.assertIn("has already been imported", second.note_process)
+
+    def test_currency_suffix_on_account(self):
+        journal = self._create_bank_journal("TSUF", IBAN_SUFFIX)
+        ebics_file = self._create_ebics_file(
+            "camt053_currency_suffix.xml", self.ff_camt053
+        )
+        ebics_file.process()
+        self.assertEqual(ebics_file.bank_statement_ids.journal_id, journal)