Solution : https://service.sap.com/sap/support/notes/383977 (SAP Service marketplace login required)
Key words : 
~ftp/specific/isoil/46b/notes/note, symptom wrong item rate rounding warning, additional key words map, item rate rounding, -mine-specific note, rate based calculation, -oil-ds-map, important supplementary information, program error solution, import transport sofk004131
Related Notes : 
       
| 406058 | IS-OIL / IS-MINE: CRTs 25-27 for SAP_APPL Support Packages | 
| 312430 | |
| 216963 | MAP: Handling of Formula & Average Pricing in 4.6B |