Solution : https://service.sap.com/sap/support/notes/630254 (SAP Service marketplace login required)
Key words : 
oss note 607710and comm_structure-stockcat ne 'k', update 2lis_03_bx -> 0ic_c03-> key figure 0recvs_val start, update 2lis_03_bf -> 0ic_c03-> key figures 0recvs_val, oss note 630254if comm_structure-cppvlc <> 0, extracting calculated special stocks, comm_structure-stockcat ca 'eq', calculated sales order stocks, 0recvs_val key figures, oss note 630254and, key figures 0issvs_val
Related Notes : 
       
| 635281 | Composite SAP note for Business Content 3.0B patch 14 | 
| 616119 | PLUG: Stock initialization - Calculated special stocks | 
| 614212 | Composite SAP note for Business Content 3.2 Content Patch 03 | 
| 588015 | Availability of InfoSource 2LIS_03_BX | 
| 586126 | Composite SAP note Business Content 3.1 Content Support Pack |