Solution : https://service.sap.com/sap/support/notes/189614 (SAP Service marketplace login required)
Key words : 
additional key words fixed-interest balance sheet, attached source code repair, balance sheet side, -interest-bearing positions, prerequisites solution implement, variable businesses
Related Notes : 
       
| 182038 | SAP Banking 4.02A - Add-On Patch SAPKIPBC05 or D05 |