Solution : https://service.sap.com/sap/support/notes/132926 (SAP Service marketplace login required)
Key words : 
symptom sales transactions  takes long time, subsequent document & item number   > click, choose fields   > select fields 'mandt, subsdoc eq x_xvbap-vbeln, subsitm eq x_xvbap-posnr, subsitm eq  x_xvbap-posnr, additional key words sis, mandt >= sy-mandt, mandt <= sy-mandt, mandt <=     sy-mandt
Related Notes : 
       
| 96525 | IS-SW Rel 1.3 and R/3 3.1H Hot Packages |