Solution : https://service.sap.com/sap/support/notes/96485 (SAP Service marketplace login required)
Key words : 
normalexport parameter     reference field/structure copy_matnr               rc27m-matnrcopy_werks               rc27m-werkscopy_vbeln               rc271-vbelncopy_posnr               rc271-posnrcreate function module cp_di_sales_doc_provide, normalexport parameter     reference field/structure rc27m_matnr              rc27m-matnrrc27m_werks              rc27m-werksrc271_vbeln              rc271-vbelnrc271_posnr              rc271-posnr, import parameter          reference type      optional flg_keep_kdst             cp_flg_keep_buffer     xcreate function module cp_99_sales_doc_provide, 89686          82205 solution enhance function module interface lcmbtu24, additional key words component allocation, import parameter, function group cp99, function group cpdi, hot package sapkh31h09, exporting sales document
Related Notes : 
       
| 196652 | |
| 100311 | Copy component allocation with sales document | 
| 89686 | Copy with ref.: component assignments not copied | 
| 82644 | Component allocation of phantom assemblies (routing) | 
| 82205 | Missing component in the object overview |