Solution : https://service.sap.com/sap/support/notes/186380 (SAP Service marketplace login required)
Key words : 
additional key words valuated special stock, valuated special stock, reading table mbew, prerequisites solution implement, material valuation, future executed, goods movement, goods issue, source code, evaluation tables
Related Notes : 
       
| 436660 | SAPSQL_ARRAY_INSERT_DUPREC during delivery creation w/ VL10 | 
| 376949 | Manual export data overwritten without reason | 
| 369149 | Valuation type, tightened check in the delivery | 
| 154091 | Performance in delivery process: Collective note |