Solution : https://service.sap.com/sap/support/notes/616519 (SAP Service marketplace login required)
Key words : 
0b            import support package 12, 1c            import support package 06, single-level list, 0b patch12, 1c patch06, cumulation ignores, terms query, calculate detail, attribute 'cumulated', result line
Related Notes : 
       
| 539829 | SAPBWNews BW 3.1 Content Support Package 07 | 
| 523278 | SAPBWNews BW 3.0B Support Package 13 |