Ok, I did the merge with the other branch 
(https://code.launchpad.net/~florian-dacosta/banking-addons/bank-statement-reconcile-7.0-one-move_with_transfer_lines).

So, if the option group journal item is checked (in the statement profile) it 
will group all the journal items into one journal entry and it will create the 
transfer line in order to equilibrate the journal entry.

There is an other option : Split Transfer Line, if it is checked, 2 transfer 
lines will be created in our journal entry : one to balance the payments, and 
one to balance the refund.
If it is not checked, it will only create one transfer line to balance both 
payments and refunds.

Let me know if it is unclear.
-- 
https://code.launchpad.net/~akretion-team/banking-addons/bank-statement-reconcile-7.0-one-move/+merge/197769
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