account-financial-tools/account_check_deposit/views/account_move_line_view.xml

<?xml version="1.0" encoding="utf-8" ?>
<!--
    Copyright 2015-2020 Akretion France - Alexis de Lattre
    Copyright 2018-2020 Tecnativa - Pedro M. Baeza
    License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
-->
<odoo>
    <record id="view_move_line_form" model="ir.ui.view">
        <field name="model">account.move.line</field>
        <field name="inherit_id" ref="account.view_move_line_form" />
        <field name="arch" type="xml">
            <field name="statement_id" position="after">
                <field
                    name="check_deposit_id"
                    readonly="True"
                    attrs="{'invisible': [('check_deposit_id', '=', False)]}"
                />
            </field>
        </field>
    </record>
</odoo>