diff --git a/addons/account/i18n/account.pot b/addons/account/i18n/account.pot
index 9357316cf50..5f23675e9b0 100644
--- a/addons/account/i18n/account.pot
+++ b/addons/account/i18n/account.pot
@@ -4965,12 +4965,6 @@ msgstr ""
 msgid "It is mandatory to specify an account and a journal to create a write-off."
 msgstr ""
 
-#. module: account
-#: code:addons/account/models/account_bank_statement.py:408
-#, python-format
-msgid "It is not allowed to delete a bank statement line that already created a journal entry since it would create a gap in the numbering. You should create the journal entry again and cancel it thanks to a regular revert."
-msgstr ""
-
 #. module: account
 #: code:addons/account/models/account_payment.py:322
 #, python-format
diff --git a/addons/account/models/account_bank_statement.py b/addons/account/models/account_bank_statement.py
index 01573491a69..06556747fb2 100644
--- a/addons/account/models/account_bank_statement.py
+++ b/addons/account/models/account_bank_statement.py
@@ -404,8 +404,6 @@ class AccountBankStatementLine(models.Model):
         for line in self:
             if line.journal_entry_ids.ids:
                 raise UserError(_('In order to delete a bank statement line, you must first cancel it to delete related journal items.'))
-            if line.move_name:
-                raise UserError(_('It is not allowed to delete a bank statement line that already created a journal entry since it would create a gap in the numbering. You should create the journal entry again and cancel it thanks to a regular revert.'))
         return super(AccountBankStatementLine, self).unlink()
 
     @api.model
diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 21e70f83ff9..bae80439415 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -174,11 +174,6 @@ class AccountMove(models.Model):
             #check the lock date + check if some entries are reconciled
             move.line_ids._update_check()
             move.line_ids.unlink()
-
-            # remove reference set at statement reconciliation
-            if move.statement_line_id.move_name:
-                move.statement_line_id.move_name = False
-
         return super(AccountMove, self).unlink()
 
     @api.multi