The statement "GL!BankLOC.SAM" in the sample data demonstrates how to accomplish this. I've attached a ZIP of the statement if you cannot find it.

Toggle between periods 1 and 2 in 2006 to see the bank account move between sections.

The statement uses the "FormatHidden" to hide the row. Replace the FormatHiiden format with HighlightRed or some other Style to have the row change color rather than "disappear".