Solution : https://service.sap.com/sap/support/notes/162016 (SAP Service marketplace login required)
Key words : 
additional key words emu, system converts data records, productive local currency changeover, local currency changeover, attached advance corrections, data records, euro changeover, advance corrections, cluster process, informix database
Related Notes : 
       
| 183158 | LC changeover to euro: Cluster functions | 
| 140395 | Informix: error in phase CONVERSION | 
| 121626 | Euro LC changeover:important Support Packages info. | 
| 112969 | Applying Hot Packages for current euro changeover |