Solution : https://service.sap.com/sap/support/notes/166984 (SAP Service marketplace login required)
Key words : 
additional key words cje0, ps reporting, system displays, plan values, wbs elements, imr1drilldown reporting, prerequisites note 134621, implement note 134621, advance correction, implement note 172351
Related Notes : 
       
| 195521 | |
| 172351 | |
| 134621 | IM/PS reporting: Plan/budget/residual plan differ |