Solution : https://service.sap.com/sap/support/notes/578964 (SAP Service marketplace login required)
Key words : 
/3 support packages45b      sapkh45b5846b      sapkh46b4746c      sapkh46c38470      sapkh47003it results, attached source code corrections, prerequisites implement note 543174, material ledger currencies, /3 support packages, material ledger, implemented note 543174, solution implement, incorrect posting, subcontractor components
Related Notes : 
       
| 782140 | OCS: Known problems with Support Packages in Basis Rel. 6.20 | 
| 573448 | Information about R/3 Core SP 58 (Release 4.5B) | 
| 447925 | OCS: Known problems with Supp. Packages in Basis Rel.6.20 | 
| 173814 | OCS: Known problems with Support Packages for Release 4.6 | 
| 97629 | OCS: Known problems with patches Rel. 4.5 |