To import a statement file, go to the Invoicing dashboard: on a bank
journal, you will see a button to import a statement. When you click on
that button, a wizard will start and it will show the list of the
supported file formats. Select the statement file that you want to
import and click on the **Import** button. Odoo will create a new bank
statement (or several if your statement file is a multi-account file).

If your statement file contains transactions that were already imported
in Odoo, they will not be created a second time.

If the statement file contains information about the bank account number
of the counter-part for some transactions (only a few statement file
formats support that, in some countries) and that these bank account
numbers exists on partners in Odoo, the partners will be set on the
related statement lines.