Solution : https://service.sap.com/sap/support/notes/130218 (SAP Service marketplace login required)
Key words : 
system displays error message, additional key words tkb1a, prerequisites field tkb1a-abimm, manual settlement rules, info structure l_tkb1a, symptom occurred, applied note 128239, december 12th, solution implement, source code
Related Notes : 
       
| 128239 | Manual settlement rule is deleted |