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Select only SEPA mandates of the same company as the payment

Cédric Krier requested to merge topic/default/account-payment-sepa-mandate-company into branch/default

Since ce8d7a19766a record rules (and especially company rules) are no more enforced without check access. So the mandate selection should test explicitly for the same company. For that a new generator method is added to party to yield mandates that can be used for a payment so this method can be easily extended to add more constraints.

Closes #12324 (closed)

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