Solution : https://service.sap.com/sap/support/notes/2140427 (SAP Service marketplace login required)
Key words :
subsequentsap_fin720720 correction instructions correction instructionssoftware componentvalid fromvalid tonumbersap_fin7207201510846 support packages & patches support packagessoftware componentreleasesupport packagesap_fin720sapk-72001insapfin, customer component fi-gl-gl basic functions priority correction, medium priority category program error validity software componentfrom rel, prerequisites program error solution import, system wrongly checks data consistency, correction instructions, support packages, / __%pdfstyle%__font-size, __%pdfstyle%__ / } symptom, relevant support package