Solution : https://service.sap.com/sap/support/notes/896531 (SAP Service marketplace login required)
Key words : 
actual      exit_saplkaep_005  plan         exit_saplkaep_006  commitment   exit_saplkaep_007  budget       exit_saplkaep_008these exits, actual costs line item reports, planned costs line item reports, actual line item reports, budget line item reports, actual line item report, budget line item report, additional customer-specific checks, customer-specific program code, commitment line item reports
Related Notes : 
       
| 668514 | FAQ 2: Line item reports | 
| 591963 | Co EP-reports: Restriction on characteristic BELKZ | 
| 562169 | CO line item reports: WBS elements not displayed completely | 
| 546414 | CO-EP reports: Commitment at funds & functions' | 
| 359691 | CO line item reports: Missing fields | 
| 331416 | CO line item reports: EXIT_SAPLKAEP_009 | 
| 327821 | CO line item reports: fields are not filled | 
| 325546 | CO line item reports: Creating a user-defined field | 
| 324628 | CO-EP rep.:Too much data/dump w/call via rep/rep interf. | 
| 122975 | Resetting buffering of ALV field catalog |