Solution : https://service.sap.com/sap/support/notes/41733 (SAP Service marketplace login required)
Key words :
symptom transaction 'reset clearing' reports exchange rate differences, additional key words fbra, gr/ir clearing, prerequisites program error, mm documents, currency line, cleared items, standard system, transferred
Related Notes :
135448 | FBRA: no reset with an MM invoice reversal |
63484 | FBRA - Reset cleared items not possible due to reversal |