res_partner: portal: read and write access on my bank accounts [('partner_id', '=', user.partner_id.id)] res_partner: portal: read access on my banks res_partner: portal: read access on my mandates [('partner_id', '=', user.partner_id.id)] res_partner: internal users: full access on my bank accounts [('partner_id', '=', user.partner_id.id)] res_partner: account users and managers: full access on all bank accounts ['|', ('company_id', 'in', company_ids), ('company_id', '=', False)]