REPORT ZABAP11111.

DATA: month TYPE char02,

year TYPE char04.
data: result TYPE char02.
data: val TYPE char02.
data: yea TYPE char04.
data: con TYPE char10.
data: day TYPE char02.
SELECT-OPTIONS: p_date FOR sy-datum.
month = p_date-low+4(2).
year = p_date-low+0(4).
day = p_date-low+6(2).
result = month - 3.
case result .
when 0.
val = 12.
yea = year - 1.
CONCATENATE yea val day INTO p_date-low.
when 1.
yea = year - 1.
val = 11.
CONCATENATE yea val day INTO p_date-low.
when 2.
yea = year - 1.
val = 10.
CONCATENATE yea val day INTO p_date-low.
WHEN OTHERS.
CONCATENATE year result day INTO p_date-low.
endcase.
WRITE p_date-low.