Solution : https://service.sap.com/sap/support/notes/916352 (SAP Service marketplace login required)
Key words : 
sapbwnews bw support package 16 netweaver'04 stack 16, 10 content            import support package 24, 0b            import support package 30, 50            import support package 16, 1 support package content 24, sfc_fuellen_02 lrri2f41 reason, 0b support package 30, -cumulative key figures, sapbwnews bw 3, support package
Related Notes : 
       
| 917531 | Error: DBMAN FORM CONVERT_SEL_TO_SELC | 
| 910068 | Error in exception aggregation AV1 or AV2 and non-cums | 
| 905331 | Error with nondimensional stock key figures | 
| 872275 | SAPBWNews BW Support Package 16 NW'04 Stack 16 RIN | 
| 872273 | SAPBWNews BW 3.1 Content Support Package 24 | 
| 872271 | SAPBWNews BW 3.0B Support Package 30 | 
| 857200 | Incorr calc of non-cum values with excpn aggregation AV1 AV2 |