Solution : https://service.sap.com/sap/support/notes/388616 (SAP Service marketplace login required)
Key words : 
additional key words atp, apo backorder processing ', source code correction, original requested quantity, requested quantity, correction instructions, confirmed quantity, rule evaluation', existing subitem, product substitution
Related Notes : 
       
| 375193 | Backorder processing: Composite SAP note on posting |