&1 FAGL_SPLINFO records for company code &2 posted before act. date &3

What causes this issue?

There are &V1& records in the document splitting information table
<AB>FAGL_SPLINFO</> that are related to journal entries of company code
&V2&. These &V1& records have a posting date before the document
splitting activation date &V3&.
Please note that new <AB>FAGL_SPLINFO</> records are created during the
posting of open items and during the reset of document clearing
(transaction <AB>FBRA</>).

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.