Solution : https://service.sap.com/sap/support/notes/965671 (SAP Service marketplace login required)
Key words : 
faa_ee_minval_stated_add data elements, attached correction instructions, month' period control, period control, fiscal year, system ignores, terms cl_faa_cl_ee, negative revaluation, fixed asset, transaction se11
Related Notes : 
       
| 1176281 | |
| 1170563 | FAA_DC_CUSTOMER: Fields are not transferred | 
| 985256 | |
| 951312 |