Solution : https://service.sap.com/sap/support/notes/162042 (SAP Service marketplace login required)
Key words : 
s260 - s263 extraction structures, schedule line category 'cn', pt_mcvbep-ettyp = 'cn', transfer information structures, sales information system, sxxxbiw2 delta tables, bw system irrespective, order key figures, delivery key figures, prerequisites sd data
Related Notes : 
       
| 213639 | Update of BW structures not equal to SIS structures | 
| 177862 | Performance BW setup S260 -264 | 
| 175623 | BW extraction structures S260 - S264 are very large | 
| 156319 | Collective note performance BW 1.2B |