Solution : https://service.sap.com/sap/support/notes/519395 (SAP Service marketplace login required)
Key words : 
stocks/stock values, split valuated material, split valuated materials, split valuation reason, valuation type, transaction mm03, previous year', totals record, previous year, terms mm03
Related Notes : 
       
| 834147 | MBEWH entries: Material with split valuation | 
| 827988 | RMFIFO00: Error in material with split valuation |