...where mandt = :A1 and kokrs = :A2 and belnr in (:A3, :A4).
BELNR is the 3rd column in this index. Using any operator other than equals on this 3rd column can result in a database scan instead of an index search. It is a bug in rules based Oracle.
...where mandt = :A1 and lednr = :A2 and objnr in (:A3, :A4) and gjahr = :A5.
...where objnr in (:A1, :A2) and mandt = :A3 and lednr = :A4 and versn = :A5.