Solution : https://service.sap.com/sap/support/notes/1363371 (SAP Service marketplace login required)
Key words : 
customer-specific account determination reason, application component fs-cd, fs-cd depending, relevant authorization checks, authorization checks, program saprgen_cd, insufficient authorizations, terms saprgen_cd, note ensures, generation process
Related Notes : 
       
| 1394093 | Collective Security Note | 
| 888889 | Automatic checks for security notes using RSECNOTE |