Solution : https://service.sap.com/sap/support/notes/140486 (SAP Service marketplace login required)
Key words : 
choose 'control data -> control tables -> process-related', process-related cont' delete, table ewutmp------------change table ewutmp, additional key words emu, directly call transaction ew07, choose '-->emu conversion, call transaction ew00, local currency changeover, system reads/writes, gt   parameter value1
Related Notes : 
       
| 214385 | EWUGENEW/EWCGENEW: TABLE_INVALID_INDEX | 
| 173993 | Cluster: System settings during Euro LC changeover | 
| 139299 | Local currency changeover: ORA 1555 | 
| 121245 | System settings for local currency changeover to euro |