Hi Faisal,

For this use case you can perhaps as suggested by Praveen use the general ledger balances (cube) subject area or more detailed transactional balances subject area in OTBI.

https://docs.oracle.com/en/cloud/saas/financials/24d/faofb/General-Ledger--Balances-Real-Time-SA-14.html#General_Ledger__Balances_Real_Time_SA_14_d1e5501

https://docs.oracle.com/en/cloud/saas/financials/24d/faofb/General-Ledger--Transactional-Balances-Real-Time-SA-18.html#General_Ledger__Transactional_Balances_Real_Time_SA_18_d1e6291

But also instead of using using OTBI please have a look at using Financial Reports

using Financial Reports Studio (Hyperion) in application Financials General Ledger or using Narrative Reporting if you are doing Financial Consolidation and Close (FCC) in Enterprise Performance Management (EPM) as part of your business process Close Accounting Period Close Ledgers.

To create statements using financial reports this is your level 3 business process diagrams

Oracle Fusion Business Process Models: 14 Financial Control and Reporting (Doc ID 1578173.1)

L2: 1411 Manage Financial Reporting and Analysis https://support.oracle.com/

• L3: 141101 Prepare Financial Reports
• L3: 141102 Analyze Financial Performance

And here is your user guides

Oracle Fusion Cloud Financials
Implementing Enterprise Structures and General Ledger
G12433-01 24D

https://docs.oracle.com/en/cloud/saas/financials/24d/faigl/overview-of-financial-reporting-center.html#s20033201

Oracle® Hyperion Financial Reporting Web Studio
User's Guide
F13690-06 July 2023

https://docs.oracle.com/en/applications/enterprise-performance-management/11.2/hfwcc/index.html