Solution : https://service.sap.com/sap/support/notes/215119 (SAP Service marketplace login required)
Key words : 
additional key words drilldown reporting, fiscal year variant, error message af003, drilldown report, program error, currency translation, advance corrections, implementation, note 198834, prerequisites
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 207859 | Drilldown report: error AF003 for curr. translation | 
| 198834 | Drilldown reportng: FGV003 for currency translation |