https://userapps.support.sap.com/sap/support/knowledge/en/3329202
3329202 - Group Reporting: Reclassification between source - destination with different subitem...
By running reclassification, error "The dependent char. Subitem contains an invalid value (9999) (see the Subitem Category )" (GK 353) occurs.
group reportingreclassificationsourcedestinationdifferent