Solution : https://service.sap.com/sap/support/notes/91577 (SAP Service marketplace login required)
Key words : 
additional key words material ledger, newly determined document line numbers, entry quantity/counted quantity, physical inventory document lines, special purpose ledger, document line corresponds, physical inventory document, respective material document, material document due, determined inventory difference
Related Notes : 
       
| 113371 | Post. inventory diff.: inspection lot not generated | 
| 48921 | Incorrect line assignment drng updates from MatDocs | 
| 41755 | REFDOCLN not filled in FI-SL ledgers |