Solution : https://service.sap.com/sap/support/notes/1597096 (SAP Service marketplace login required)
Key words : 
error 4 updating info structure sxxx, receive error message m2 012, error determining posting period, start v3 collective processing, existing v3 update records, update termination conne_import_wrong_structure occurs, error message m2 022, issues error m2 012, related sxxx table, v3 collective processing
Related Notes : 
       
| 923102 | FAQ: Performance problems with scheduling agreements | 
| 339691 | LIS: V3 update terminates | 
| 216810 | SIS update with contracts is incorrect | 
| 191575 | Error in posting period determination (M2012) | 
| 174758 | Variant configuration: Setup of structure S138 | 
| 174134 | SIS: Collective note - reorganization | 
| 166092 | No update to the SIS for services | 
| 146761 | SIS: No update for contract items | 
| 133939 | SIS: No update for contracts | 
| 115192 | Delta update for SAP structures not possible | 
| 68033 | Restrictions of characteristics planning | 
| 64636 | Procedure for statistical data setup in LIS | 
| 19295 | SIS: Updating even rejected items | 
| 19056 | SIS reorganization: Shorter runtimes by parallel processing |