Solution : https://service.sap.com/sap/support/notes/571473 (SAP Service marketplace login required)
Key words :
sap service marketplace--> sap notes search, ----- beginning additional documentation -----display tied emptiesas, source code radio button --> change, transaction se38 abap editor, respective balance sheet accounts, note--> tab page attachmentscopy, create include reports rm07mlbd_form_01, additional documentation ----- preprocessor check, rm07mlbd rm07mlbd_cust_fieldsthis include report, create include report rm07mlbd_cust_fields
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| 480180 | Download and installation of attachments for SAP notes |
| 451923 | XXX MB5B : Composite SAP note for Releases >= 4.0B |
| 400992 | XXX MB5B : Redesign / collective note / >= 4.0B |