Solution : https://service.sap.com/sap/support/notes/1072322 (SAP Service marketplace login required)
Key words : 
create function module sd_delivery_cumulative_set_dat, including support package sapkb64012, sales information system structures, basis support package sapkb64013, support package levels, function group v50z, bw sales extractor, s066-oeikw reason, fiscal year change, lfdat            short text
Related Notes : 
       
| 1040556 | Schedule lines from previous year after fiscal year change | 
| 93080 | Planned delivery date <-> Actual goods receipt date |