Solution : https://service.sap.com/sap/support/notes/198834 (SAP Service marketplace login required)
Key words : 
additional key words drilldown reporting, error message fgv003, fiscal year variant, shortened fiscal year, drilldown report, currency translation, prerequisites precondition, tested period, form report, columns report
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 485155 | Drilldown reporting:incor.calculatn for shortend fiscal year | 
| 215119 | Drilldown report: error AF003 for curr. translation | 
| 207859 | Drilldown report: error AF003 for curr. translation | 
| 198801 | Drilldown reporting: incorrect periods used |