Solution : https://service.sap.com/sap/support/notes/87076 (SAP Service marketplace login required)
Key words : 
fi-document lines - customer offset line items stored, additional key words jva, fi integration manager   20c_hp4, vendor offset lines, jv-integration manager, fi-document, symptom error occurs, clearing customer, vendor accounts, financial documents
Related Notes : 
       
| 104169 | G4016 when clearing customer and vendoer accounts | 
| 93554 | @3Z@ 4. collective oil fixes/transports after HP34 |