Solution : https://service.sap.com/sap/support/notes/571800 (SAP Service marketplace login required)
Key words : 
solution import support package 08, calculated key figures, /minus sign change, bw support packages, variable target currency, 0b support package 08, provide advance information, target currency attributes, /minus sign, target currency
Related Notes : 
       
| 590168 | Restricted in calculated key figures | 
| 523240 | SAPBWNews BW 3.0B Support Package 08 |