I can produce an error that breaks Financial Report as reported here https://groups.google.com/forum/#!topic/idempiere/kELKM3ML0Pc
Open Report Line Set, for example choose Balance Sheet.
Pick any Report Line, select Posting Type to Actual.
Run the report with option Include source accounts with no transaction checked.
The cause is if there is no transaction, it generates query not from fact_acct but from c_elementvalue table which has no Posting type column. It's around line 1432.