Solution : https://service.sap.com/sap/support/notes/563326 (SAP Service marketplace login required)
Key words : 
\sap\ipc\doc\spe\userexits, \sap\ipc\doc\spe\userexitsexamples, contact ipc development support, upper/lower limit reason, data type bigdecimal, upper/lower limit, lower 'mxwrt' limits, lower limits functionality, condition tables 'konp', spe package
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