Solution : https://service.sap.com/sap/support/notes/158107 (SAP Service marketplace login required)
Key words : 
fm totals records <-> fm line items', additional key words fmsu, report 'actual data matching, fiscal year change, year-end closing, execute report rffms012, local currency changeover, encounter major differences, line items, totals records
Related Notes : 
       
| 121626 | Euro LC changeover:important Support Packages info. |