diff --git a/addons/account/models/account_bank_statement.py b/addons/account/models/account_bank_statement.py
index baa2db9b709..d74862a500b 100644
--- a/addons/account/models/account_bank_statement.py
+++ b/addons/account/models/account_bank_statement.py
@@ -753,6 +753,17 @@ class AccountBankStatementLine(models.Model):
             'name': self.statement_id.name or _("Bank Statement %s") %  self.date,
         }
 
+    def _find_or_create_bank_account(self):
+        bank_account = self.env['res.partner.bank'].search(
+            [('company_id', '=', self.company_id.id), ('acc_number', '=', self.account_number)])
+        if not bank_account:
+            bank_account = self.env['res.partner.bank'].create({
+                'acc_number': self.account_number,
+                'partner_id': self.partner_id.id,
+                'company_id': self.company_id.id,
+            })
+        return bank_account
+
     def process_reconciliation(self, counterpart_aml_dicts=None, payment_aml_rec=None, new_aml_dicts=None):
         """ Match statement lines with existing payments (eg. checks) and/or payables/receivables (eg. invoices and credit notes) and/or new move lines (eg. write-offs).
             If any new journal item needs to be created (via new_aml_dicts or counterpart_aml_dicts), a new journal entry will be created and will contain those
@@ -911,12 +922,7 @@ class AccountBankStatementLine(models.Model):
         if self.account_number and self.partner_id and not self.bank_account_id:
             # Search bank account without partner to handle the case the res.partner.bank already exists but is set
             # on a different partner.
-            bank_account = self.env['res.partner.bank'].search([('company_id', '=', self.company_id.id),('acc_number', '=', self.account_number)])
-            if not bank_account:
-                bank_account = self.env['res.partner.bank'].create({
-                    'acc_number': self.account_number, 'partner_id': self.partner_id.id
-                })
-            self.bank_account_id = bank_account
+            self.bank_account_id = self._find_or_create_bank_account()
 
         counterpart_moves._check_balanced()
         return counterpart_moves