Solution : https://service.sap.com/sap/support/notes/449130 (SAP Service marketplace login required)
Key words :
abap runtime error 'raise_exception', additional key words fwkb, issue currency changeover, transaction fwkb, program error, system generates, exception condition, /3 support package, method clear_hashed_buffer, class cl_db_buffer_trl
Related Notes :
450836 | Issue currency changeover composite SAP note |
450822 | Issue currency changeover (parallel valuation area) |