Block the creation of accounting entries (journal items) for bank statement lines marked as provisional (est_provisoire=True). This includes preventing both manual reconciliation and automatic move generation during bank statement confirmation.

Problem Statement

• Scenario: When a bank transaction (e.g., CV003) is marked as provisional (est_provisoire=True), Odoo 11 should:
  1. Block reconciliation (linking the transaction to existing accounting entries like invoices or payments).
  2. Prevent automatic creation of accounting moves when confirming the bank statement.
• Why?: Provisional transactions (e.g., pending checks or unverified transfers) should not impact the general ledger until finalized.