Solution : https://service.sap.com/sap/support/notes/390274 (SAP Service marketplace login required)
Key words : 
system issues error message kb422, additional key words key words, correct fiscal year variant, budget line items' report, fiscal year variant, ledger budget / planningprogram, line items, report z_tbp0l_add_k4, euro changeover, local currency
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods | 
| 457784 | CO EP-reports:no line items in Transaction KOB4 (PERIV) | 
| 363297 | Table TBP0L fiscal yr variant K1 fr ledger for EURO |