Solution : https://service.sap.com/sap/support/notes/356921 (SAP Service marketplace login required)
Key words : 
additional key words vsbed, /3 support package sapkh40b55 release 4, /3 support package sapkh45b34 release 4, /3 support package sapkh40b41note 321540, /3 support package sapkh40b50note 140278, /3 support package sapkh45b28note 140278, /3 support package sapkh46b02, partner determination procedure, master record information, customer master information
Related Notes : 
       
| 383471 | Incorrect billing date for deliveries w/o reference | 
| 377160 | Manual export data deleted after partner change | 
| 358539 | Missing ordering party data for dely w/o refrnce(2) | 
| 321540 | Incompleteness for missing mandatory partners | 
| 208786 | Problems assigning external delivery numbers | 
| 197249 | Transfer of partners in delivery without reference | 
| 140278 | Statistics group customer f. deliveries w/o SD ref. |