Invalid FS item & for reclassification (retained earnings)

What causes this issue?

This <DS:GLOS.financial_statement_item>FS item</> &V1& cannot be
directly posted to and therefore can only be used for
<DS:GLOS.reclassification>reclassification</>.
The item is entered as a <DS:GLOS.selected_item>selected item</> in
<DS:GLOS.version>version</> &V2& under the classification key 'BG' or
'ERG'.
<DS:GLOS.retained_earnings>Retained earnings</> items can only be
posted to using automatically created posting lines for
<DS:GLOS.adjustment_to_net_income>adjustments to net income</>.

System Response

Reclassification terminated

How to fix this error?

Correct the items concerned in the chapter on reclassification in the
Implementation Guide.
IF &DEVICE& = 'SCREEN'
<DS:TRAN.OC26>Proceed</>
ENDIF

Error message extract from SAP system. Copyright SAP SE.