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Add filter for returned cooperator shares

Pelayo García requested to merge feat/account_move_line-filter-cooperator-share-returned into master

CHANGELOG:

### Added
- [#881](https://gitlab.com/coopdevs/odoo-somconnexio/-/merge_requests/881) Add filter for returned cooperator shares

Related card: https://trello.com/c/eMNBUWeX/1388-segones-presentacions-capital-social

Edited by Pelayo García

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