account-tools/account_usability_misc/security/res_groups.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <record id="group_account_super_user" model="res.groups">
        <field name="name">Right to delete bank statement and bank statement lines
        </field>
        <field name="category_id" ref="base.module_category_hidden"/>
    </record>
</odoo>