[17.0][IMP] account_statement_import_sheet_file: add a hook function to filter certain rows from a sheet

[luisDIXMIT]

Forward port of #934

[OCA-git-bot]

Hi @alexey-pelykh,
some modules you are maintaining are being modified, check this out!

[BhaveshHeliconia]

LGTM!

[alexey-pelykh]

Thanks for this — _skip_row(values, columns) is a clean extension point and I'm glad to have it in the module.

It follows the module's existing protected-hook convention (it sits right alongside _get_column_delimiter_character / _decode_column_delimiter_character on the mapping model), and defaulting to False makes it fully backwards-compatible: every existing mapping keeps its current behaviour, and a downstream module can override _skip_row to drop rows it doesn't want (subtotals, "pending" markers, footnotes, etc.).

Placement in _parse_rows is right, too — it runs after values = list(row) and before the skip_empty_lines short-circuit, with both values and columns in scope, so an override can filter on any raw row.

For whoever drives the merge: the red codecov/patch here is expected and not a real gap. The only uncovered line is the continue, which is unreachable until a subclass overrides _skip_row to return True, so the base module can't exercise it on its own. Fine to merge past.

Co-Reviewed-By: Claude Opus 4.8 noreply@anthropic.com