Solution : https://service.sap.com/sap/support/notes/380897 (SAP Service marketplace login required)
Key words : 
attached source code corrections, ps cash management, terms ps-cash, performance impairs, document parked, reversal reason, program error, solution implement, connection, note 359701
Related Notes : 
       
| 386556 | (MM) Deleting parked LIV: Performance (2) | 
| 378178 | (FI) Changing parked document as regards posting year | 
| 359701 | (FI+MM) Parking invoice or its deletion |