Solution : https://service.sap.com/sap/support/notes/316468 (SAP Service marketplace login required)
Key words :
select mandt bukrs gjahr monat awtyp awref aworg, program rguanam2 reads stored statistics data, choose 'table analysis -> perform check', program rguanam1 abends due, 'fiscal month' selection field, choose 'expand totals', 003 start program rguanam2, start program rguanam2, executable programdevelopment class, correction instructions attached
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