Solution : https://service.sap.com/sap/support/notes/126849 (SAP Service marketplace login required)
Key words : 
customizing->special ledger->user-exits->client-dependent, bcltab      bseg    bclfield    j_1alinfvl    bexclude    blank4, bcltab      bseg    bclfield    j_1alinfvl    bexclude    blank5, ve01    create substitution-> insert entry, field selection bseg-j_1alinfvl    prerequisite, relevant user exit pool defined, bseg-j_1alinfvl = bool_data-bkpf-bldat, additional key words inma, bseg-j_1alinfvl = bseg-valut, ---------------------------------------------------------------------        form u001                                                     --------------------------------------------------------------------- form u001
Related Notes : 
       
| 76872 | Substitutions in FI at callup point 3 |