Solution : https://service.sap.com/sap/support/notes/104819 (SAP Service marketplace login required)
Key words : 
implement additional notes valid, additional key words rfsepa01, side effects resulting, continue normal processing, document number intervals, account master record, line item display, start report rfsepa01, report rfsepa01 terminates, high-performing solution
Related Notes : 
       
| 86067 | SAPF190: Differences INDIZES - BALANCES | 
| 71313 | RFSEPA01: Delete indexes of archived documents | 
| 71310 | RFSEPA01: double entries |