Solution : https://service.sap.com/sap/support/notes/523335 (SAP Service marketplace login required)
Key words : 
'tools -> administration -> management -> network -> rfc destinations', activity 'maintain logical rfc destination', sem-bcs-specific implementation guide, activity 'define data streams', sem-bcs-specific requirements, activate sem-bw add-, accounting -> enterprise controlling -> consolidation, sem-bw add-, /3 standard implementation guide, /3-based sem-bcs
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