Solution : https://service.sap.com/sap/support/notes/336544 (SAP Service marketplace login required)
Key words : 
business activity 'corr' - correction posting, includes field 'indicator correction records', include characteristic 'indicator correction records', project information system created temporarily, availability control displays incorrect values, addition entering special character #, field 'indicator correction records', execute report 'zidcorr' attached, exclusively control fiscal year '0000', -mentioned business transactions
Related Notes : 
       
| 507740 | PSIS:Overall plan incorrect with hierarchy reports | 
| 495726 | Overall plan incrct if WBS elemnt w/ deletn flag in project | 
| 320187 | PS-IS: Double total values in hierarchy report | 
| 310201 | PS-IS: Termination when executing hierarchy reports | 
| 309174 | Hierarchy reports: Incorrect overall budget | 
| 308397 | PS-IS: Incorrect overall plan values in hierarchy report | 
| 305898 | PS-IS: Database profile 0..05 No ledger | 
| 300104 | PS-IS:Incorrct overall plan vals in hierchy reports | 
| 207389 | PS-IS: Assigned value not displayed in hierarchy report | 
| 51971 | Hierarchy reports: Displaying actual costs after settlement |