Solution : https://service.sap.com/sap/support/notes/130869 (SAP Service marketplace login required)
Key words : 
system generates error message kd035, additional key words ko01, shortened fiscal year, settlement rule, actual periods, special periods, valid periods, enter period 14, prerequisites solution, source code
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 84866 | Settlemt rule: Validity period short fiscal year | 
| 67641 | Settl. ignores spec. periods in shortend fisc. year | 
| 38285 | KD206 when settl.in spec.period of short.fisc.year |