What FS item types can you use in SAP S/4HANA Finance for group reporting?

According to the SAP S/4HANA Finance for Group Reporting Associates documents1, FS item types that you can use in SAP S/4HANA Finance for group reporting are:

Balance sheet: An FS item type that represents a balance sheet item, such as assets, liabilities or equity. Balance sheet items are carried forward from one period to another and are translated using historical or current rates depending on their balance type.

Profit & Loss: An FS item type that represents an income statement item, such as revenue, expense or net income. Profit & loss items are not carried forward from one period to another and are translated using average or current rates depending on their balance type.

Statistical: An FS item type that represents a statistical item, such as variances or differences between debit and credit balances. Statistical items do not affect the balance sheet total or net income and are not translated.