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Select only SEPA mandates of the same company as the payment

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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