diff --git a/fusion_accounting_bank_rec/__manifest__.py b/fusion_accounting_bank_rec/__manifest__.py
index d81cede4..6f4a67e3 100644
--- a/fusion_accounting_bank_rec/__manifest__.py
+++ b/fusion_accounting_bank_rec/__manifest__.py
@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting — Bank Reconciliation',
-    'version': '19.0.1.0.12',
+    'version': '19.0.1.0.13',
     'category': 'Accounting/Accounting',
     'sequence': 28,
     'summary': 'Native V19 bank reconciliation widget with AI confidence scoring + behavioural learning.',
@@ -56,6 +56,18 @@ Built by Nexa Systems Inc.
             'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_info_pop_over/line_info_pop_over.xml',
             'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconciled_line_name/reconciled_line_name.js',
             'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconciled_line_name/reconciled_line_name.xml',
+            # Batch 2 (Task 31) — action + edit components
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.xml',
         ],
     },
     'installable': True,
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.js b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.js
new file mode 100644
index 00000000..4eba3f9b
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.js
@@ -0,0 +1,82 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../apply_amount/apply_amount.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { standardFieldProps } from "@web/views/fields/standard_field_props";
+import { registry } from "@web/core/registry";
+import { useService } from "@web/core/utils/hooks";
+
+class BankRecWidgetApplyAmountHtmlField extends Component {
+    static props = standardFieldProps;
+    static template = "fusion_accounting_bank_rec.BankRecWidgetApplyAmountHtmlField";
+
+    setup() {
+        this.action = useService("action");
+        this.orm = useService("orm");
+    }
+
+    get value() {
+        return this.props.record.data[this.props.name];
+    }
+
+    async switchApplyAmount(ev) {
+        const root = this.env.model.root;
+        const fetchReconciledLines = async (fields = []) => {
+            return await this.orm.searchRead(
+                "account.move.line",
+                [
+                    [
+                        "id",
+                        "in",
+                        ...root.data.reconciled_lines_excluding_exchange_diff_ids._currentIds,
+                    ],
+                ],
+                fields
+            );
+        };
+
+        const fetchStatementLines = async (fields = []) => {
+            return await this.orm.searchRead(
+                "account.move.line",
+                [["move_id", "=", root.data.move_id.id]],
+                fields
+            );
+        };
+
+        if (ev.target.attributes.name?.value === "action_redirect_to_move") {
+            const [line] = await fetchReconciledLines(["amount_currency", "balance", "move_id"]);
+            await this.openMove(line.move_id[0]);
+        } else if (ev.target.attributes.name?.value === "apply_full_amount") {
+            const [line] = await fetchReconciledLines(["amount_currency", "balance"]);
+            await root.update({
+                balance: -line.balance,
+                amount_currency: -line.amount_currency,
+            });
+        } else if (ev.target.attributes.name?.value === "apply_partial_amount") {
+            const lines = await fetchStatementLines(["amount_currency", "balance"]);
+            // We have all the lines of the entry, we want the suspense line.
+            await root.update({
+                balance: lines.at(-1).balance,
+                amount_currency: lines.at(-1).amount_currency,
+            });
+        }
+    }
+
+    openMove(moveId) {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "account.move",
+            res_id: moveId,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+}
+
+const fusionBankRecWidgetApplyAmountHtmlField = { component: BankRecWidgetApplyAmountHtmlField };
+
+registry.category("fields").add("fusion_apply_amount_html", fusionBankRecWidgetApplyAmountHtmlField);
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.xml b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.xml
new file mode 100644
index 00000000..784cb753
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.xml
@@ -0,0 +1,6 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.BankRecWidgetApplyAmountHtmlField">
+        <div t-out="value" t-on-click="switchApplyAmount"/>
+    </t>
+</templates>
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.js b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.js
new file mode 100644
index 00000000..11f4a802
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.js
@@ -0,0 +1,29 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../button/button.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class BankRecButton extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecButton";
+    static props = {
+        label: { type: String, optional: true },
+        action: { type: Function, optional: true },
+        count: { type: [Number, { value: null }], optional: true },
+        primary: { type: Boolean, optional: true },
+        toReview: { type: Boolean, optional: true },
+        classes: { type: String, optional: true },
+    };
+    static defaultProps = {
+        primary: false,
+        classes: "",
+    };
+
+    setup() {
+        this.ui = useService("ui");
+    }
+}
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.xml b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.xml
new file mode 100644
index 00000000..99a60743
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.xml
@@ -0,0 +1,15 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecButton">
+        <button
+            t-attf-class="d-flex gap-1 btn text-nowrap {{ props.classes }}"
+            t-att-class="{'btn-sm': !ui.isSmall, 'btn-primary': props.primary, 'btn-info': props.toReview, 'btn-secondary': !props.primary}"
+            t-on-click.stop="() => props?.action()"
+        >
+            <span t-esc="props?.label" class="m-auto text-truncate"/>
+            <span class="rounded-pill px-2 o_bg-black-10" t-if="props?.count">
+                <t t-esc="props.count"/>
+            </span>
+        </button>
+    </t>
+</templates>
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.js b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.js
new file mode 100644
index 00000000..8c0f662b
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.js
@@ -0,0 +1,603 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../button_list/button_list.js`.
+ * Phase 1 structural parity. Behaviour delegates to the
+ * Enterprise-compat surface in our `fusion_bank_reconciliation` service.
+ */
+
+import { BankRecButton } from "@fusion_accounting_bank_rec/components/bank_reconciliation/button/button";
+import { BankRecFileUploader } from "@fusion_accounting_bank_rec/components/bank_reconciliation/file_uploader/file_uploader";
+import { Component } from "@odoo/owl";
+import { ConfirmationDialog } from "@web/core/confirmation_dialog/confirmation_dialog";
+import { Dropdown } from "@web/core/dropdown/dropdown";
+import { DropdownItem } from "@web/core/dropdown/dropdown_item";
+import { SelectCreateDialog } from "@web/views/view_dialogs/select_create_dialog";
+import { BankRecSelectCreateDialog } from "@fusion_accounting_bank_rec/components/bank_reconciliation/search_dialog/search_dialog";
+import { _t } from "@web/core/l10n/translation";
+import { getCurrency } from "@web/core/currency";
+import { useOwnedDialogs, useService } from "@web/core/utils/hooks";
+import { useBankReconciliation } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bank_reconciliation_service";
+import { useHotkey } from "@web/core/hotkeys/hotkey_hook";
+
+export class BankRecButtonList extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecButtonList";
+    static components = {
+        Dropdown,
+        DropdownItem,
+        BankRecButton,
+        BankRecFileUploader,
+    };
+    static props = {
+        statementLineRootRef: { type: Object },
+        statementLine: { type: Object },
+        suspenseAccountLine: { type: Object, optional: true },
+        reconcileLineCount: { type: [Number, { value: null }], optional: true },
+        reconcileModels: Array,
+        preSelectedReconciliationModel: { type: Object, optional: true },
+    };
+    static defaultProps = {
+        reconcileLineCount: 0,
+    };
+
+    setup() {
+        this.action = useService("action");
+        this.ui = useService("ui");
+        this.orm = useService("orm");
+
+        this.addDialog = useOwnedDialogs();
+        this.currencyDigits = getCurrency(this.statementLineData.currency_id.id)?.digits || 2;
+        this.bankReconciliation = useBankReconciliation();
+
+        this.registerHotkeys();
+    }
+
+    restoreFocus() {
+        if (this.isLineSelected) {
+            this.props.statementLineRootRef.el.focus();
+        }
+    }
+
+    /**
+     * Displays a search dialog (no create option) for selecting a `res.partner` record.
+     */
+    setPartnerOnReconcileLine() {
+        this.addDialog(
+            SelectCreateDialog,
+            {
+                title: _t("Search: Partner"),
+                noCreate: false,
+                multiSelect: false,
+                resModel: "res.partner",
+                context: { default_name: this.statementLineData.partner_name },
+                onSelected: async (partner) => {
+                    await this.orm.call(
+                        "account.bank.statement.line",
+                        "set_partner_bank_statement_line",
+                        [this.statementLineData.id, partner[0]]
+                    );
+                    const recordsToLoad = [];
+                    if (this.statementLineData.partner_name) {
+                        // Reload all impacted statement lines if we have a partner_name
+                        recordsToLoad.push(
+                            ...this.env.model.root.records.filter(
+                                (record) =>
+                                    record.data.partner_name === this.statementLineData.partner_name
+                            )
+                        );
+                    } else {
+                        recordsToLoad.push(this.props.statementLine);
+                    }
+                    await this.bankReconciliation.reloadRecords(recordsToLoad);
+                    await this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+                        this.env.model.root.records
+                    );
+                    this.bankReconciliation.reloadChatter();
+                    this.restoreFocus();
+                },
+            },
+            {
+                onClose: () => {
+                    this.restoreFocus();
+                },
+            }
+        );
+    }
+
+    /**
+     * Opens a dialog to select an account and assigns it to the current reconcile line.
+     */
+    setAccountOnReconcileLine() {
+        const context = {
+            list_view_ref: "account_accountant.view_account_list_bank_rec_widget",
+            search_view_ref: "account_accountant.view_account_search_bank_rec_widget",
+            ...(this.statementLineData.amount > 0
+                ? { preferred_account_type: "income" }
+                : { preferred_account_type: "expense" }),
+        };
+
+        this.addDialog(
+            SelectCreateDialog,
+            {
+                title: _t("Search: Account"),
+                noCreate: true,
+                multiSelect: false,
+                domain: [
+                    [
+                        "id",
+                        "not in",
+                        [
+                            this.statementLineData.journal_id.suspense_account_id.id,
+                            this.statementLineData.journal_id.default_account_id.id,
+                        ],
+                    ],
+                ],
+                context: context,
+                resModel: "account.account",
+                onSelected: async (account) => {
+                    const linesToLoad = await this._setAccountOnReconcileLine(
+                        this.lastAccountMoveLine.data.id,
+                        account[0],
+                        { context: { account_default_taxes: true } }
+                    );
+                    const recordsToLoad = [
+                        ...this.env.model.root.records.filter((record) =>
+                            linesToLoad.includes(record.data.id)
+                        ),
+                        this.props.statementLine,
+                    ];
+                    await this.bankReconciliation.reloadRecords(recordsToLoad);
+                    this.bankReconciliation.reloadChatter();
+                    this.restoreFocus();
+                },
+            },
+            {
+                onClose: () => {
+                    this.restoreFocus();
+                },
+            }
+        );
+    }
+
+    async _setAccountOnReconcileLine(amlId, accountId, context = {}) {
+        return await this.orm.call(
+            "account.bank.statement.line",
+            "set_account_bank_statement_line",
+            [this.statementLineData.id, amlId, accountId],
+            context
+        );
+    }
+
+    async setAccountReceivableOnReconcileLine() {
+        let accountId;
+        if (this.statementLineData.partner_id.property_account_receivable_id.id) {
+            accountId = this.statementLineData.partner_id.property_account_receivable_id.id;
+        } else {
+            accountId = await this.orm.webSearchRead("account.account", [
+                ["account_type", "=", "asset_receivable"],
+            ]);
+        }
+        await this._setAccountOnReconcileLine(this.lastAccountMoveLine.data.id, accountId);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    async setAccountPayableOnReconcileLine() {
+        let accountId;
+        if (this.statementLineData.partner_id.property_account_payable_id.id) {
+            accountId = this.statementLineData.partner_id.property_account_payable_id.id;
+        } else {
+            accountId = await this.orm.webSearchRead("account.account", [
+                ["account_type", "=", "liability_payable"],
+            ]);
+        }
+        await this._setAccountOnReconcileLine(this.lastAccountMoveLine.data.id, accountId);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    /**
+     * Opens a dialog to search and select journal items to reconcile with the current bank statement line.
+     */
+    reconcileOnReconcileLine() {
+        const context = {
+            list_view_ref: "account_accountant.view_account_move_line_list_bank_rec_widget",
+            search_view_ref: "account_accountant.view_account_move_line_search_bank_rec_widget",
+            preferred_aml_value: -this.props.suspenseAccountLine.amount_currency,
+            preferred_aml_currency_id: this.props.suspenseAccountLine.currency_id.id,
+            ...(this.statementLineData.partner_id
+                ? { search_default_partner_id: this.statementLineData.partner_id.id }
+                : { search_default_posted: 1 }),
+        };
+
+        this.addDialog(
+            BankRecSelectCreateDialog,
+            {
+                title: _t("Search: Journal Items to Match"),
+                noCreate: true,
+                domain: this.getReconcileButtonDomain(),
+                resModel: "account.move.line",
+                size: "xl",
+                context: context,
+                onSelected: async (moveLines) => {
+                    await this.orm.call(
+                        "account.bank.statement.line",
+                        "set_line_bank_statement_line",
+                        [this.statementLineData.id, moveLines]
+                    );
+                    await this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+                        this.env.model.root.records
+                    );
+                    this.props.statementLine.load();
+                    this.bankReconciliation.reloadChatter();
+                    this.restoreFocus();
+                },
+                suspenseAccountLine: this.props.suspenseAccountLine,
+                reference: this.statementLineData.payment_ref,
+                date: this.statementLineData.date,
+            },
+            {
+                onClose: () => {
+                    this.restoreFocus();
+                },
+            }
+        );
+    }
+
+    getReconcileButtonDomain() {
+        return [
+            ["parent_state", "in", ["draft", "posted"]],
+            ["company_id", "child_of", this.statementLineData.company_id.id],
+            ["search_account_id.reconcile", "=", true],
+            ["display_type", "not in", ["line_section", "line_note"]],
+            ["reconciled", "=", false],
+            "|",
+            ["search_account_id.account_type", "not in", ["asset_receivable", "liability_payable"]],
+            ["payment_id", "=", false],
+            ["statement_line_id", "!=", this.statementLineData.id],
+        ];
+    }
+
+    /**
+     * Deletes the current bank statement line.
+     */
+    async deleteTransaction() {
+        this.addDialog(ConfirmationDialog, {
+            body: _t("Are you sure you want to delete this statement line?"),
+            confirm: async () => {
+                await this.orm.unlink("account.bank.statement.line", [this.statementLineData.id]);
+                this.env.model.load();
+            },
+            cancel: () => {},
+        });
+    }
+
+    /**
+     * Set the move of the statement line as to check
+     */
+    async setStatementLineAsReviewed() {
+        await this.orm.call("account.move", "set_moves_checked", [
+            this.statementLineData.move_id.id,
+        ]);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    // -----------------------------------------------------------------------------
+    // Reconciliation Model
+    // -----------------------------------------------------------------------------
+    async triggerReconciliationModel(reconciliationModelId) {
+        await this.orm.call("account.reconcile.model", "trigger_reconciliation_model", [
+            reconciliationModelId,
+            this.statementLineData.id,
+        ]);
+        await this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+            this.env.model.root.records
+        );
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    getKeyAction(key) {
+        const keyActions = {
+            1: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-partner-btn") &&
+                    this.isLineSelected,
+                action: async () => this.setPartnerOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".set-partner-btn"),
+            },
+            2: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".reconcile-btn") &&
+                    this.isLineSelected,
+                action: async () => this.reconcileOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".reconcile-btn"),
+            },
+            3: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-account-btn") &&
+                    this.isLineSelected,
+                action: () => this.setAccountOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".set-account-btn"),
+            },
+            4: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-payable-btn") &&
+                    this.isLineSelected,
+                action: () => this.setAccountPayableOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".set-payable-btn"),
+            },
+            5: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-receivable-btn") &&
+                    this.isLineSelected,
+                action: () => this.setAccountReceivableOnReconcileLine(),
+                buttonElement:
+                    this.props.statementLineRootRef.el.querySelector(".set-receivable-btn"),
+            },
+            6: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-0"
+                    ) && this.isLineSelected,
+                action: () => {
+                    const buttonElement = this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-0"
+                    );
+                    if (buttonElement) {
+                        buttonElement.click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(
+                    ".reconciliation-model-btn-0"
+                ),
+            },
+            7: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-1"
+                    ) && this.isLineSelected,
+                action: () => {
+                    const buttonElement = this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-1"
+                    );
+                    if (buttonElement) {
+                        buttonElement.click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(
+                    ".reconciliation-model-btn-1"
+                ),
+            },
+            8: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-2"
+                    ) && this.isLineSelected,
+                action: () => {
+                    const buttonElement = this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-2"
+                    );
+                    if (buttonElement) {
+                        buttonElement.click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(
+                    ".reconciliation-model-btn-2"
+                ),
+            },
+            Enter: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".btn-primary") &&
+                    this.isLineSelected,
+                action: () => {
+                    const primaryButtons =
+                        this.props.statementLineRootRef.el.querySelectorAll(".btn-primary");
+                    if (primaryButtons.length > 0) {
+                        primaryButtons[0].click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".btn-primary"),
+            },
+        };
+        return keyActions[key];
+    }
+
+    registerHotkeys() {
+        const hotkeyConfigs = [
+            { key: "1", trigger: "alt+shift+1" },
+            { key: "2", trigger: "alt+shift+2" },
+            { key: "3", trigger: "alt+shift+3" },
+            { key: "4", trigger: "alt+shift+4" },
+            { key: "5", trigger: "alt+shift+5" },
+            { key: "6", trigger: "alt+shift+6" },
+            { key: "7", trigger: "alt+shift+7" },
+            { key: "8", trigger: "alt+shift+8" },
+            { key: "Enter", trigger: "alt+shift+enter" },
+        ];
+        hotkeyConfigs.forEach(({ key, trigger }) => {
+            useHotkey(
+                trigger,
+                ({ target }) => {
+                    const { condition, action } = this.getKeyAction(key);
+                    if (condition) {
+                        action();
+                    }
+                },
+                {
+                    area: () => this.props.statementLineRootRef.el.parentElement,
+                    withOverlay: () => {
+                        const { buttonElement, condition } = this.getKeyAction(key);
+                        return condition ? buttonElement : null;
+                    },
+                    isAvailable: () => {
+                        const { condition } = this.getKeyAction(key);
+                        return condition;
+                    },
+                }
+            );
+        });
+    }
+
+    // -----------------------------------------------------------------------------
+    // File Uploader
+    // -----------------------------------------------------------------------------
+    get bankRecFileUploaderRecord() {
+        return {
+            statementLineId: this.statementLineData.id,
+        };
+    }
+
+    // -----------------------------------------------------------------------------
+    // ACTION
+    // -----------------------------------------------------------------------------
+    actionViewRecoModels() {
+        return this.action.doAction("account.action_account_reconcile_model");
+    }
+
+    // -----------------------------------------------------------------------------
+    // GETTER
+    // -----------------------------------------------------------------------------
+    get statementLineData() {
+        return this.props.statementLine.data;
+    }
+
+    get isLineSelected() {
+        return this.statementLineData.id === this.bankReconciliation.statementLine?.data.id;
+    }
+
+    get lastAccountMoveLine() {
+        return this.statementLineData.line_ids.records.at(-1);
+    }
+
+    get isCustomerRankHigher() {
+        return (
+            this.statementLineData.partner_id.customer_rank >
+            this.statementLineData.partner_id.supplier_rank
+        );
+    }
+
+    get isSetPartnerButtonShown() {
+        return !this.statementLineData.partner_id;
+    }
+
+    get isSetAccountButtonShown() {
+        return !this.statementLineData.account_id;
+    }
+
+    get isSetReceivableButtonShown() {
+        return (
+            !this.isSetPartnerButtonShown &&
+            ((this.statementLineData.partner_id.customer_rank && this.isCustomerRankHigher) ||
+                this.statementLineData.amount > 0)
+        );
+    }
+
+    get isSetPayableButtonShown() {
+        return (
+            !this.isSetPartnerButtonShown &&
+            ((this.statementLineData.partner_id.supplier_rank && !this.isCustomerRankHigher) ||
+                this.statementLineData.amount < 0)
+        );
+    }
+
+    get isReconcileButtonShown() {
+        return this.props.reconcileLineCount === null || this.props.reconcileLineCount;
+    }
+
+    get reconcileModelsInDropdown() {
+        if (this.ui.isSmall) {
+            return this.props.reconcileModels;
+        }
+        return this.props.reconcileModels.filter(
+            (model) => model.id !== this.props?.preSelectedReconciliationModel?.id
+        );
+    }
+
+    get buttons() {
+        const buttonsToDisplay = {};
+        if (this.isSetPartnerButtonShown) {
+            buttonsToDisplay.partner = {
+                label: _t("Set Partner"),
+                action: this.setPartnerOnReconcileLine.bind(this),
+                classes: "set-partner-btn",
+            };
+        } else {
+            buttonsToDisplay.receivable = {
+                label: _t("Receivable"),
+                action: this.setAccountReceivableOnReconcileLine.bind(this),
+                classes: "set-receivable-btn",
+            };
+            buttonsToDisplay.payable = {
+                label: _t("Payable"),
+                action: this.setAccountPayableOnReconcileLine.bind(this),
+                classes: "set-payable-btn",
+            };
+        }
+
+        if (this.isReconcileButtonShown) {
+            buttonsToDisplay.reconcile = {
+                label: _t("Reconcile"),
+                action: this.reconcileOnReconcileLine.bind(this),
+                count: this.props.reconcileLineCount,
+                classes: "reconcile-btn",
+            };
+        }
+
+        if (this.isSetAccountButtonShown) {
+            buttonsToDisplay.account = {
+                label: _t("Set Account"),
+                action: this.setAccountOnReconcileLine.bind(this),
+                classes: "set-account-btn",
+            };
+        }
+
+        if (this.statementLineData.is_reconciled && !this.statementLineData.checked) {
+            buttonsToDisplay.toReview = {
+                label: _t("Reviewed"),
+                action: this.setStatementLineAsReviewed.bind(this),
+                toReview: true,
+            };
+        }
+
+        return buttonsToDisplay;
+    }
+
+    get buttonsToDisplay() {
+        const buttons = this.buttons || {};
+
+        let primaryButtonKeys = [];
+        let secondaryButtonKeys = [];
+        if (buttons?.partner && buttons?.account) {
+            primaryButtonKeys = ["partner", "account"];
+        } else if (buttons?.reconcile && !!buttons.reconcile?.count) {
+            primaryButtonKeys = ["reconcile"];
+            if (this.isSetReceivableButtonShown) {
+                secondaryButtonKeys = ["receivable"];
+            } else {
+                secondaryButtonKeys = ["payable"];
+            }
+        } else if (this.isSetReceivableButtonShown) {
+            primaryButtonKeys = ["receivable"];
+        } else if (this.isSetPayableButtonShown) {
+            primaryButtonKeys = ["payable"];
+        }
+
+        return [
+            ...primaryButtonKeys.map((key) => ({ ...buttons[key], primary: true })),
+            ...secondaryButtonKeys.map((key) => ({ ...buttons[key] })),
+        ];
+    }
+
+    get buttonsInDropdown() {
+        const buttons = this.buttons || {};
+        if (this.props.preSelectedReconciliationModel) {
+            return Object.values(buttons);
+        }
+        const buttonToDisplayClasses = this.buttonsToDisplay.map((button) => button.classes) || [];
+        return Object.values(buttons).filter(
+            (button) => !buttonToDisplayClasses.includes(button.classes)
+        );
+    }
+}
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.xml b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.xml
new file mode 100644
index 00000000..1312ff54
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.xml
@@ -0,0 +1,56 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecButtonList">
+        <div class="d-flex flex-wrap gap-1">
+            <t t-if="props.preSelectedReconciliationModel and !statementLineData.is_reconciled">
+                <BankRecButton
+                    label="props.preSelectedReconciliationModel.display_name"
+                    primary="true"
+                    action.bind="() => this.triggerReconciliationModel(props.preSelectedReconciliationModel.id)"
+                />
+            </t>
+            <t t-elif="buttons?.toReview">
+                <BankRecButton t-props="buttons.toReview"/>
+            </t>
+            <t t-else="">
+                <t t-foreach="buttonsToDisplay" t-as="button" t-key="button_index">
+                    <BankRecButton t-props="button"/>
+                </t>
+            </t>
+
+            <Dropdown t-if="!statementLineData.is_reconciled">
+                <button class="btn btn-secondary" t-att-class="{'btn-sm': !ui.isSmall}">
+                    <i class="oi oi-ellipsis-v"/>
+                </button>
+
+                <t t-set-slot="content">
+                    <t t-foreach="buttonsInDropdown" t-as="button" t-key="button_index">
+                        <DropdownItem class="'btn btn-link'" onSelected.bind="button.action">
+                            <t t-esc="button.label"/>
+                        </DropdownItem>
+                    </t>
+                    <BankRecFileUploader record="bankRecFileUploaderRecord">
+                        <t t-set-slot="toggler">
+                            <span class="dropdown-item dropdown-item o-navigable btn btn-link">
+                                Upload Bills
+                            </span>
+                        </t>
+                    </BankRecFileUploader>
+                    <div class="dropdown-divider"/>
+                    <t t-foreach="reconcileModelsInDropdown" t-as="model" t-key="model.id">
+                        <DropdownItem class="'btn btn-link'" onSelected.bind="() => this.triggerReconciliationModel(model.id)">
+                            <t t-esc="model.display_name"/>
+                        </DropdownItem>
+                    </t>
+                    <div t-if="reconcileModelsInDropdown.length" class="dropdown-divider"/>
+                    <DropdownItem class="'btn btn-link'" onSelected.bind="actionViewRecoModels">
+                        Manage Models
+                    </DropdownItem>
+                    <DropdownItem class="'btn btn-link'" onSelected.bind="deleteTransaction">
+                        Delete Transaction
+                    </DropdownItem>
+                </t>
+            </Dropdown>
+        </div>
+    </t>
+</templates>
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.js b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.js
new file mode 100644
index 00000000..5f332530
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.js
@@ -0,0 +1,204 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../line_to_reconcile/line_to_reconcile.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component, useRef } from "@odoo/owl";
+import { _t } from "@web/core/l10n/translation";
+import { formatMonetary } from "@web/views/fields/formatters";
+import { useService } from "@web/core/utils/hooks";
+import { useBankReconciliation } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bank_reconciliation_service";
+import { usePopover } from "@web/core/popover/popover_hook";
+import { BankRecFormDialog } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bankrec_form_dialog/bankrec_form_dialog";
+import { BankRecLineInfoPopOver } from "@fusion_accounting_bank_rec/components/bank_reconciliation/line_info_pop_over/line_info_pop_over";
+import { x2ManyCommands } from "@web/core/orm_service";
+
+export class BankRecLineToReconcile extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecLineToReconcile";
+
+    static props = {
+        line: Object,
+        statementLine: Object,
+    };
+
+    setup() {
+        this.action = useService("action");
+        this.orm = useService("orm");
+        this.dialogService = useService("dialog");
+        this.ui = useService("ui");
+        this.bankReconciliation = useBankReconciliation();
+
+        this.lineInfoRef = useRef("line-info-ref");
+        this.lineInfoPopOver = usePopover(BankRecLineInfoPopOver, {
+            position: "left",
+            closeOnClickAway: true,
+        });
+    }
+
+    onClickLine() {
+        if (this.ui.isSmall) {
+            this.toggleEditLine();
+        }
+    }
+
+    toggleEditLine() {
+        this.dialogService.add(BankRecFormDialog, {
+            title: _t("Edit Line"),
+            resModel: "account.move.line",
+            resId: this.lineData.id,
+            context: {
+                form_view_ref: "account_accountant.view_bank_rec_edit_line",
+                is_reviewed: this.lineData.move_id.checked,
+            },
+            onRecordSave: async (record) => {
+                await this.orm.call("account.bank.statement.line", "edit_reconcile_line", [
+                    this.statementLineData.id,
+                    this.lineData.id,
+                    await record.getChanges(),
+                ]);
+                this.props.statementLine.load();
+                this.bankReconciliation.reloadChatter();
+                return true;
+            },
+        });
+    }
+
+    async deleteLine() {
+        await this.orm.call("account.bank.statement.line", "delete_reconciled_line", [
+            this.statementLineData.id,
+            this.lineData.id,
+        ]);
+        if (this.lineData.reconciled_lines_ids.records.length) {
+            // Only update the line count per partner if we delete
+            // a line which is reconciled to another move line
+            this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+                this.env.model.root.records
+            );
+        }
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    // -----------------------------------------------------------------------------
+    // ACTION
+    // -----------------------------------------------------------------------------
+    openMove() {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "account.move",
+            res_id: this.moveData.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+
+    openPartner() {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "res.partner",
+            res_id: this.lineData.partner_id.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+
+    openLineInfoPopOver() {
+        if (this.lineInfoPopOver.isOpen || !this.showLineInfo) {
+            this.lineInfoPopOver.close();
+        } else {
+            this.lineInfoPopOver.open(this.lineInfoRef.el, {
+                statementLineData: this.statementLineData,
+                lineData: this.lineData,
+                exchangeMove: this.exchangeMove,
+                isPartiallyReconciled: this.isPartiallyReconciled,
+            });
+        }
+    }
+
+    async deleteTax(taxIndex) {
+        const taxChanged = this.lineDataTaxIds[taxIndex];
+        await this.orm.call("account.bank.statement.line", "edit_reconcile_line", [
+            this.statementLineData.id,
+            this.lineData.id,
+            { tax_ids: [[x2ManyCommands.UNLINK, taxChanged.data.id]] },
+        ]);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    // -----------------------------------------------------------------------------
+    // GETTER
+    // -----------------------------------------------------------------------------
+    get statementLineData() {
+        return this.props.statementLine.data;
+    }
+
+    get lineData() {
+        return this.props.line;
+    }
+
+    get reconciledLineId() {
+        return this.lineData.reconciled_lines_ids.records.length === 1
+            ? this.lineData.reconciled_lines_ids.records[0].data
+            : null;
+    }
+
+    get reconciledLineExcludingExchangeDiffId() {
+        return this.lineData.reconciled_lines_excluding_exchange_diff_ids.records.length === 1
+            ? this.lineData.reconciled_lines_excluding_exchange_diff_ids.records[0].data
+            : null;
+    }
+
+    get moveData() {
+        return (
+            this.reconciledLineId?.move_id ||
+            this.reconciledLineExcludingExchangeDiffId?.move_id ||
+            this.lineData.move_id
+        );
+    }
+
+    get isPartiallyReconciled() {
+        if (!this.reconciledLineId) {
+            return false;
+        }
+        return !this.reconciledLineId.full_reconcile_id?.id;
+    }
+
+    get hasDifferentCurrencies() {
+        return this.lineData.currency_id.id !== this.statementLineData.currency_id.id;
+    }
+
+    get formattedAmountCurrencyOfLine() {
+        return formatMonetary(this.lineData.amount_currency, {
+            currencyId: this.lineData.currency_id.id,
+        });
+    }
+
+    get formattedAmountCurrencyOfStatementLine() {
+        return formatMonetary(this.lineData.amount_currency, {
+            currencyId: this.statementLineData.currency_id.id,
+        });
+    }
+
+    get exchangeMove() {
+        return (
+            this.lineData.matched_debit_ids.records[0]?.data.exchange_move_id ||
+            this.lineData.matched_credit_ids.records[0]?.data.exchange_move_id
+        );
+    }
+
+    get showLineInfo() {
+        return this.isPartiallyReconciled || this.exchangeMove?.id;
+    }
+
+    get isTaxLine() {
+        return this.lineData.tax_line_id;
+    }
+
+    get lineDataTaxIds() {
+        return this.lineData.tax_ids.records;
+    }
+}
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.xml b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.xml
new file mode 100644
index 00000000..730f37fd
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.xml
@@ -0,0 +1,49 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecLineToReconcile">
+        <div class="o_row" t-on-click.stop="onClickLine">
+            <div class="o_line_name d-flex align-items-center gap-1 text-truncate">
+                <a href="#" class="text-truncate fw-bold" t-esc="lineData.partner_id.display_name" t-on-click.stop="openPartner" role="button" t-att-title="lineData.partner_id.display_name" t-if="lineData.partner_id"/>
+                <span t-esc="lineData.account_id.display_name" class="text-truncate" t-att-class="lineData.partner_id ? 'ms-1' : undefined"/>
+                <div class="d-flex gap-2">
+                    <t t-foreach="lineDataTaxIds" t-as="tax_id" t-key="tax_id_index">
+                        <div class="o_tag d-inline-flex align-items-center badge rounded-pill o_tag_color_0 flex-shrink-0">
+                            <span class="o_tag_badge_text text-truncate" t-esc="tax_id.data.display_name"/>
+                            <i t-on-click.stop="() => this.deleteTax(tax_id_index)" class="ps-1 opacity-100-hover opacity-75 oi oi-close"/>
+                        </div>
+                    </t>
+                </div>
+            </div>
+            <span t-if="!!moveData.display_name and moveData.id !== statementLineData.move_id.id" class="d-none d-md-inline">
+                <a t-on-click.stop="openMove" href="#">
+                    <t t-esc="moveData.display_name"/>
+                </a>
+            </span>
+            <div class="o_line_amount d-flex align-items-center justify-content-between">
+                <span class="text-muted w-50 text-end" t-if="hasDifferentCurrencies">
+                    <span t-att-class="{'btn btn-link p-0' : showLineInfo}" t-ref="line-info-ref" t-on-click.stop="openLineInfoPopOver">
+                        <i t-if="showLineInfo" class="fa fa-info-circle me-2"/>
+                        <t t-out="formattedAmountCurrencyOfLine"/>
+                    </span>
+                </span>
+                <span class="text-end w-100" t-if="!hasDifferentCurrencies">
+                    <span t-att-class="{'btn btn-link p-0' : showLineInfo}" t-ref="line-info-ref" t-on-click.stop="openLineInfoPopOver">
+                        <i t-if="showLineInfo" class="fa fa-info-circle me-2"/>
+                        <t t-out="formattedAmountCurrencyOfStatementLine"/>
+                    </span>
+                </span>
+            </div>
+            <div class="o_line_to_reconcile_button d-none d-md-flex justify-content-end gap-2">
+                <button t-if="lineData.has_invalid_analytics" class="btn btn-link p-0 text-600" t-on-click.stop="toggleEditLine">
+                    <i class="fa fa-exclamation-triangle text-warning" data-tooltip="This line has invalid analytic distribution"/>
+                </button>
+                <button t-if="!lineData.has_invalid_analytics" class="btn btn-link p-0 text-600" t-on-click.stop="toggleEditLine">
+                    <i class="fa fa-pencil"/>
+                </button>
+                <button class="btn btn-link p-0 text-600" t-on-click.stop="deleteLine" t-if="!isTaxLine">
+                    <i class="fa fa-trash"/>
+                </button>
+            </div>
+        </div>
+    </t>
+</templates>
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list.js b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list.js
new file mode 100644
index 00000000..a99ca96b
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list.js
@@ -0,0 +1,88 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../list_view/list.js`.
+ * Phase 1 structural parity.
+ *
+ * NOTE: Enterprise extends `AttachmentPreviewListController` from
+ * `account_accountant/static/src/components/attachment_preview_list_view/...`.
+ * That helper isn't part of Phase 1 scope; we extend the base
+ * `ListController` directly and TODO-flag the methods that depend on
+ * the previewer state. Behaviour will be wired up in fusion-only
+ * Tasks 34-36 alongside the right-pane preview integration.
+ */
+
+import { ListController } from "@web/views/list/list_controller";
+import { ListRenderer } from "@web/views/list/list_renderer";
+import { registry } from "@web/core/registry";
+import { listView } from "@web/views/list/list_view";
+import { useChildSubEnv } from "@odoo/owl";
+import { makeActiveField } from "@web/model/relational_model/utils";
+
+export class BankRecListController extends ListController {
+    setup() {
+        super.setup(...arguments);
+
+        this.skipKanbanRestore = {};
+
+        useChildSubEnv({
+            skipKanbanRestoreNeeded: (stLineId) => this.skipKanbanRestore[stLineId],
+        });
+    }
+
+    /**
+     * Don't allow bank_rec_form to be restored with previous values since
+     * the statement line has changed.
+     */
+    async onRecordSaved(record) {
+        this.skipKanbanRestore[record.resId] = true;
+        return super.onRecordSaved(...arguments);
+    }
+
+    get previewerStorageKey() {
+        return "fusion.statement_line_pdf_previewer_hidden";
+    }
+
+    get modelParams() {
+        const params = super.modelParams;
+        params.config.activeFields.bank_statement_attachment_ids = makeActiveField();
+        params.config.activeFields.bank_statement_attachment_ids.related = {
+            fields: {
+                mimetype: { name: "mimetype", type: "char" },
+            },
+            activeFields: {
+                mimetype: makeActiveField(),
+            },
+        };
+        params.config.activeFields.attachment_ids = makeActiveField();
+        params.config.activeFields.attachment_ids.related = {
+            fields: {
+                mimetype: { name: "mimetype", type: "char" },
+            },
+            activeFields: {
+                mimetype: makeActiveField(),
+            },
+        };
+        return params;
+    }
+
+    /**
+     * TODO(fusion task 34-36): wire up attachment preview pane.
+     * Enterprise sets `this.attachmentPreviewState.selectedRecord` and
+     * calls `this.setThread(...)` on the AttachmentPreviewListController.
+     * Until that helper is mirrored, this is a no-op.
+     */
+    async setSelectedRecord(/* accountBankStatementLineData */) {
+        return;
+    }
+}
+
+export class BankRecListRenderer extends ListRenderer {}
+
+export const bankRecListView = {
+    ...listView,
+    Controller: BankRecListController,
+    Renderer: BankRecListRenderer,
+};
+
+registry.category("views").add("fusion_bank_rec_list", bankRecListView);
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.js b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.js
new file mode 100644
index 00000000..6fb0e328
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.js
@@ -0,0 +1,30 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../list_view/list_view_many2one_multi_edit.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { registry } from "@web/core/registry";
+import { computeM2OProps, Many2One } from "@web/views/fields/many2one/many2one";
+import { buildM2OFieldDescription, Many2OneField } from "@web/views/fields/many2one/many2one_field";
+
+export class BankRecMany2OneMultiID extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecMany2OneMultiID";
+    static components = { Many2One };
+    static props = { ...Many2OneField.props };
+
+    get m2oProps() {
+        const props = computeM2OProps(this.props);
+        if (this.props.record.selected && this.props.record.model.multiEdit) {
+            props.context.active_ids = this.env.model.root.selection.map((r) => r.resId);
+        }
+        return props;
+    }
+}
+
+registry.category("fields").add("fusion_bank_rec_list_many2one_multi_id", {
+    ...buildM2OFieldDescription(BankRecMany2OneMultiID),
+});
diff --git a/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.xml b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.xml
new file mode 100644
index 00000000..848c2ae4
--- /dev/null
+++ b/fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.xml
@@ -0,0 +1,6 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecMany2OneMultiID">
+        <Many2One t-props="m2oProps"/>
+    </t>
+</templates>