2754812 - Exception CX_SY_REF_IS_INITIAL happens during ALV export

Below short dump occurs, when exporting ALV data into Spreadsheet:

Runtime Errors             UNCAUGHT_EXCEPTION
Except.                        CX_SY_REF_IS_INITIAL
ABAP Program              CL_SALV_BS_DATA_TABLE=========CP
Application Component  BC-WD-CMP-ALV-ABA

The termination occurred in ABAP program or include
 "CL_SALV_BS_DATA_TABLE=========CP", in
 "IF_SALV_BS_DATA_CONVERSION~GET_ATTRIBUTE_DESCR".

Source Code Extract:

   50     lr_data type ref to data.
   51
>>>>>   create data lr_data type handle ls_attribute-s_dfies-rtti.
   53
   54   field-symbols:

ABAP System.

CL_SALV_BS_DATA_TABLE=>IF_SALV_BS_DATA_CONVERSION~GET_ATTRIBUTE_DESCR,  IF_SALV_BS_DATA_CONVERSION~GET_ATTRIBUTE_DESCR, UNCAUGHT_EXCEPTION, CX_SY_REF_IS_INITIAL, CL_SALV_BS_DATA_TABLE=========CP, CL_SALV_BS_DATA_TABLE=========CM018, IF_SALV_BS_DATA_CONVERSION~GET_ATTRIBUTE_DESCR , KBA , BC-SRV-ALV , SAP List Viewer , BC-WD-CMP-ALV-ABA , ALV for ABAP , Problem