Hi Saurabh,
This is the designed system behavior. The ID 92 that you see corresponds to the Statement ID of that bank statement. Each year, the IDs starts over.
The Statement ID can be re-used. For example, considering bank account "A" you start the year with Document ID 1 and Statement ID 1. The subsequent bank statement would have Document ID 2 and Statement ID 2.
If you reverse/cancel this bank statement 2, the next bank statement that you create will have Document ID 3 and Statement ID 2
In short, the Statement ID counts the number of bank statement for a given bank account. Note that number can be skipped here. (The system raises an warning if that happens.). The Document ID is number of bank statements regardless of the bank account. Following the above example, if you create a new bank statement for bank account "B" it would have Document ID 4 and Statement ID 1.
For the ID structure i.e.: 115-1 that you see in the document flow, the "-1" corresponds to the transaction ID of the advice in the bank statement, as mentioned by Marlene
I hope this clarifies your query.
Regards,
Alexandre.