Solution : https://service.sap.com/sap/support/notes/1236773 (SAP Service marketplace login required)
Key words : 
sap bw precalculation service multi instance, frontend 1013207 - installation guidefor detailed information, sap netweaver bw/bi 7, bw/bi frontend tools, hard disk space min, bw/bi frontend hardware, zipped gif image attachment, note describes general information, higher precalculation service version, precalculation service delivery schedule
Related Notes : 
       
| 1535075 | Recommendation for using Precalculation server | 
| 1461398 | BW 7.X(7.20) Precalculation - General Info. & Limitations | 
| 1453559 | PrecalculationServer: cannot access file *.xla | 
| 1413028 | BW 7.x precalculation service SP1300 - GUI 7.10 | 
| 1387291 | BW 7.x precalculation service SP1200 - GUI 7.10 | 
| 1337054 | Broadcasting: XLSM files are send with wrong extension | 
| 1298789 | BW/BI 7.X Precalculation - New installation methods | 
| 1298788 | BW/BI 7.X Precalculation - Pre-requisites | 
| 1276981 | Precalculation Server: Support for Excel 2007 file formats | 
| 1272736 | BI 7.X precalculation service - SP1001 | 
| 1272735 | BI 7.X precalculation service - SP901 | 
| 1272734 | BI 7.X precalculation service - SP801 | 
| 1259442 | Precalculation Server: Support for Excel 2007 file formats | 
| 1237131 | BI 7.X precalculation service - First Customer Shipment | 
| 1229206 | Front end check tool SAPBExC.xla (BW 3.x and BI 7.x) | 
| 1166221 | Using the precalculation server in NW 7.0 | 
| 1145589 | BW 7.X PreCalculation Service delivery schedule | 
| 1089212 | BI Addon (7.10): not able display workbooks with Office 2007 | 
| 1013205 | Pre-Requisite for BI Precalculation service 710 | 
| 1013202 | Installation check tool for BI 7.x Standalone frontend | 
| 1013139 | Prerequisite for BI 7.x and BW 3.x Frontend (BEx Tools) | 
| 147519 | Maintenance strategy / deadlines for SAP GUI |