Solution : https://service.sap.com/sap/support/notes/412091 (SAP Service marketplace login required)
Key words : 
menu option 'extras -> report texts -> headers', report painter / report writer reports, formula variablesto       gsv0  zgsvu000  sets, exit '#s009' [current system date], fi-sl-related tables, form pool rgsvu000 delivered, correct fiscal year variant, executed report displays period 366, gsv0  rgsvu000  sets, executed report displays '31
Related Notes : 
       
| 672255 | Shortened fiscal year/changing fiscal periods |