Solution : https://service.sap.com/sap/support/notes/668560 (SAP Service marketplace login required)
Key words :
correct load time stamp problems, -matching system time stamps occur, inconsistent system time stamps, r-gendate > r-date_s, r-gendate = r-date_s, generate report r-prog, r-gentime > r-time_s, r-date_s < r-date_l, r-date_s = r-date_l, r-time_s < r-time_l
Related Notes :
849015 | Generated CO-PA programs SDATE / STIME differ |
361735 | Inactive import of reports |