Solution : https://service.sap.com/sap/support/notes/559012 (SAP Service marketplace login required)
Key words : 
terms fipos fipex upgrade reason, migration program rffmtrn, funds management active, commitment item, actual tables, solution apply, prerequisites, /3 enterprise, correction
Related Notes : 
       
| 101778 | Conversion of FM data structures as of Version 4.5A |