Solution : https://service.sap.com/sap/support/notes/101686 (SAP Service marketplace login required)
Key words :
transaction se54 -> table/view v_t851 - 'generated objects' 'change' -> select, additional financial reporting data tables, additional financial reporting data, symptom error message tk102, error message ds138, view v_t851, editor lock reason, view v_t868l, customizing tables, editor lock
Related Notes :
| 168718 | FI-LC: master data cannot be changed |
| 37900 | DS138: "Changes prohibited by user" |