Solution : https://service.sap.com/sap/support/notes/38285 (SAP Service marketplace login required)
Key words : 
additional key words ko88, shortened fiscal year, shortened fiscal year &', message class kd, error message kd206 ', program error, create message 275, message number 275, exceed maximum, special period
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 130869 | Settlement rule: Validity period for shortened fiscal year | 
| 121478 | Settlement/overheads: in special periods | 
| 67641 | Settl. ignores spec. periods in shortend fisc. year |