Solution : https://service.sap.com/sap/support/notes/115222 (SAP Service marketplace login required)
Key words : 
symptom report rfbnum00 identifies clearing documents, additional key words rfbnum00, clearing documents, line items, prerequisites
Related Notes : 
       
| 175047 | Causes for FI document number gaps (RF_BELEG) | 
| 148757 | RFBNUM00 displays wrong gaps in document numbers |