Solution : https://service.sap.com/sap/support/notes/172507 (SAP Service marketplace login required)
Key words : 
fm totals records <-> fm line items', fund balance carry forward data rerun, funds balance carry forward program, fund balance carry forward, additional key words rffms012, fund balance carryforward, report 'fi-fm, actual data matching, funds management active, attached advance correction
Related Notes : 
       
| 101778 | Conversion of FM data structures as of Version 4.5A | 
| 62883 |