Solution : https://service.sap.com/sap/support/notes/31363 (SAP Service marketplace login required)
Key words : 
returns/credit memo key figures, additional key words va01, user-defined information structures, define update rules individually, credit memo key figures, originally negative values positively, returns key figures, standard information structures, 'reverse' business transactions, key figures
Related Notes : 
       
| 204130 | SIS update: Collective note | 
| 174141 | SIS: Collective note - Customizing |