Solution : https://service.sap.com/sap/support/notes/565086 (SAP Service marketplace login required)
Key words : 
basic tests-> transaction data->fact, list cube report returns, list cube report, activated db aggregation, aggregation methods no1, insufficiently generated metadata, jpg file attached, identical field list, incorrect query results, 'deltainit' extraction modes
Related Notes : 
       
| 814919 | P26:SDL: Time dep. reqd selection for transaction data | 
| 629513 | Data mart on InfoCube transfers incorrect data | 
| 613332 | SQL statement for DataMarts | 
| 591294 | Deleting obsolete entries in fact table | 
| 590943 | RSRV: Combined test "dimension and SID tables" | 
| 589699 | 30BSP10: InfoCube: Incorrect data after structure change | 
| 578379 | Analysis/Required infos for wrong values in BW Query Results | 
| 567995 | Incorrect time/date in a query or Datamart | 
| 562162 | Additional selection of attribute reduces query result set | 
| 561961 | Deactivating/activating usage of fact table view | 
| 559361 | Incorrect data for query on ODS w/ result set > 1000 records | 
| 537448 | BW: Various errors with star_transformation_enabled=true | 
| 514907 | Processing complex queries (data mart, and so on) | 
| 499820 | Missing view or table /BIC/V<Infocube>F |