Debit item (group ARE) not maintained for item &1

What causes this issue?

A debit item is not specified for item &V1& (selected C/I item: Group
Share in Appropriations of Retained Earnings).

System Response

Error message

How to fix this error?

Check the Customizing settings for consolidation of investments and
specify the missing debit item.

Error message extract from SAP system. Copyright SAP SE.