Solution : https://service.sap.com/sap/support/notes/146259 (SAP Service marketplace login required)
Key words : 
additional key words im52, statistical planned values existed, view 'planned total', subordinate wbs element, wbs element, wbs elements, budget distribution, error occurs, hot package 13, incomplete program
Related Notes : 
       
| 137860 | Budget dist.to WBS Elmt:view planned total too low | 
| 134621 | IM/PS reporting: Plan/budget/residual plan differ |