for cash_journal in cash_payment_methods.mapped('cash_journal_id'):
            ctx['journal_id'] = cash_journal.id if pos_config.cash_control and cash_journal.type == 'cash' else False
            st_values = {
                'journal_id': cash_journal.id,
                'user_id': self.env.user.id,
                'name': pos_name,
                'balance_start': self.env["account.bank.statement"]._get_opening_balance(cash_journal.id) if cash_journal.type == 'cash' else 0
            }
            statement_ids |= statement_ids.with_context(ctx).create(st_values)

        values.update({
            'name': pos_name,
            'statement_ids': [(6, 0, statement_ids.ids)],
            'config_id': config_id,
        })

        if self.user_has_groups('point_of_sale.group_pos_user'):
            res = super(PosSession, self.with_context(ctx).sudo()).create(values)
        else:
            res = super(PosSession, self.with_context(ctx)).create(values)

Why it is not creating bank statement for Bank Journal? Is there any reason for this?