Solution : https://service.sap.com/sap/support/notes/1148279 (SAP Service marketplace login required)
Key words : 
accordance withthe higher releases, terms local currency changeover, views peuxxxxx unknown, optimization reason, solution implement, source code, release 46c, abap dictionary, implement note 1131401, note 963370
Related Notes : 
       
| 1131401 | LCC: Views PEUxxxxx unknown in ABAP Dictionary | 
| 963370 | Local currency changeover: Optimization |