Release v12.23.0

• chore: added change log for v12.23.0
• fix: added company filter while fetching loans (#26296)
• fix: omit item discount amount for e-invoicing (#26408)
• fix: serial no issue in purchase receipt
• fix(e-invoicing): allow export invoice even if no taxes applied (#26406)
• fix: lms progress issue (#26254)
• fix: half day to be accounted in its leave type (#26267)
• fix: Added Permissions for employee to book an appointment (#26246)
• fix(plaid): cannot reset plaid link for a bank account (#26282)
• feat: add check field for subscription invoice (#25560)
• fix: fixed rounding off ordered percent to 100 in condition (#26153)
• fix: invoices can alter profit and loss of a closed year (#26161)
• fix: Staffing plan vacancies data type issue (#25940)
• fix: job applicant link issue (#25935)
• fix(e-invoicing): service item check (#26141)
• fix: material request and supplier quotation not linked if sq created from supplier portal against rfq
• fix: Update positions in default cashflow mappers
• fix: material request status issue