Solution : https://service.sap.com/sap/support/notes/385067 (SAP Service marketplace login required)
Key words : 
tfrm entry development/correction                                tfrmt entry development/correction    ----------------------------------------------------------------     delete abap routine repair                                tfrm entry development/correction                                tfrmt entry development/correction    ----------------------------------------------------------------    activate/deactivate tfrm entry development/correction                                tfrmt entry development/correction 5, change object task type    ----------------------------------------------------------------     create abap routine repair                                tfrm entry development/correction                                tfrmt entry development/correction    ----------------------------------------------------------------    change, abap routine generated automatically, entering customer-specific development classes, object catalog entry, object catalog entries r3tr/prog/xxx, activate newly created vofm routines, attached correction instructions, suitable development class manually, sap development class'
Related Notes : 
       
| 674921 | CZ: 1 CZK rounding of billing documents | 
| 442851 | Various problems with CACSVOFM2 functions in Release 4.6C | 
| 417947 | Termination MOVE_TO_LIT_NOTALLOWED_NODATA in VOFM transactio | 
| 400040 | Various problems with VOFM, O5F5, O54R (IS-Oil vers. 385067) | 
| 381348 | Using user exit, customer exit, VOFM in SD | 
| 356737 | Customer name range for VOFM routines | 
| 327220 | VOFM function and its objects | 
| 326560 | Various problems when using VOFM functions | 
| 123972 | @8R@ Not or only partly compatible with IS-Oil | 
| 22808 | Transferring formulas |