Solution : https://service.sap.com/sap/support/notes/456359 (SAP Service marketplace login required)
Key words :
aggregationnon-cumulative key figure reason, rougher time reference characteristic, reading cumulative key figures, 0b import support package 20, 1c import support package 12, -cumulative key figures, tagged time characteristic, 0b support package 20, 1c support package 12, bw support packages
Related Notes :
419490 | Non-cumulatives: poor query performance |