Solution : https://service.sap.com/sap/support/notes/2157195 (SAP Service marketplace login required)
Key words :
subsequentsap_fin720720 correction instructions correction instructionssoftware componentvalid fromvalid tonumbersap_fin7207201539453 support packages & patches support packagessoftware componentreleasesupport packagesap_fin720sapk-72002insapfin, medium priority category program error validity software componentfrom rel, customer component fi-aa asset accounting priority correction, legacy data transfer header data released, prerequisites program error solution implement, system issues error message fins_recon761, / __%pdfstyle%__font-size, __%pdfstyle%__ / } symptom, legacy data transfer, takeover open items apc