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Luc De Meyer 3bede91373 [FIX] account_ebics: IndexError in _split_camt for camt.054

Fix IndexError in _split_camt when camt.054 has no currency at statement level.
This commit implements the following changes:
- discard statements without entries before attempting currency extraction
- fall back to Ntry/Amt/@Ccy for camt.054 when Acct/Ccy and Bal/Amt/@Ccy are absent

2026-10-24 12:01:04 +02:00