Clearing entry cannot be created

What causes this issue?

The clearing item for clearing between the sending company code
and the receiving company code cannot be created.

System Response

Processing was cancelled.

How to fix this error?

Please check the following points:
1.) Were clearing accounts set up for the sending company code
&V1& (global) and the receiving company code &V2& (global)?
2.) Do the posting keys defined under the transaction 'BUV' exist?

Error message extract from SAP system. Copyright SAP SE.