Approaches of creating FS Items in Consolidation

Hi,

FS Items has 3 types - value item, totals item and text item.

I do not want an approach where I create Group COA and relate it to Consol COA because the whole group has 1 common COA. I just want to create one main Finance COA and relate it to the Consol COA in Consolidation module.

Can I create FS Items in Consolidation module (EC-CS) that are value items refering to hierarchy level in the Fiinance Financial Statement, instead of GL Account level? Please advice.

Regards,

B Lim