3312655 - FINCS_LOG_ITEM related dump occurs during consolidation task or while using transaction code SARA to archive logs

While you run consolidation task or try to archive consolidation logs in transaction code SARA you face dump with the following details:

Category               External Error
Runtime Errors      DBSQL_SQL_INTERNAL_DB_ERROR
Except.                 CX_SY_OPEN_SQL_DB
.......
|Short Text                                                                                        |
|    SQL error "SQL code: 4" occurred while accessing table "FINCS_LOG_ITEM". 
....
What happened? 
......
|    Database error number: SQL code: 4                                                            |
|    Database error text: "SQL message: cannot allocate enough memory: Allocation                  |
|     failed $REASON$"

SAP S/4HANA Finance for Group Reporting (from edition 1909) 

FINCS_LOG_ITEM, cannot allocate enough memory, Allocation failed $REASON$" , KBA , FIN-CS , S/4HANA for Group Reporting , Problem