Solution : https://service.sap.com/sap/support/notes/655830 (SAP Service marketplace login required)
Key words : 
terms previous period correction, select menu option 'program', select checkboxes 'hierarchy/attributes', select checkbox 'generate ref, user exit includes xxx, user top includes xxx, enter form class bca_bank_statement, user exit includes, user top includes, form class bca_bank_statement
Related Notes : 
       
| 670952 | |
| 654046 | |
| 653528 | |
| 653502 | |
| 620082 | |
| 413817 | Maintenance strategy Transaction Banking (BANK-TRBK 10/20) |