Solution : https://service.sap.com/sap/support/notes/728077 (SAP Service marketplace login required)
Key words : 
sap development reserves complete deactivation, terms authorization compatibility reason, rssm log reports, hierarchy authorizations exist, referencing navigation attributes, navigation attributes, transaction rssm, hierarchy authorizations, authorized separately, problems occur
Related Notes : 
       
| 921820 | Information about authorization concept of BW 3.X systems | 
| 790323 | The log for reporting authorizations in BW | 
| 789536 | Enhancements of the authorization log | 
| 552914 | SAP BW 3.1 Content Server Installation on UNIX | 
| 552911 | SAP BW 3.1 Content Server Installation on Windows | 
| 519654 | SAP BW 3.0B Server Installation on UNIX | 
| 374297 | Check for referencing characteristics/navigation attributes | 
| 334717 | SAP BW 2.1C Installation on AS/400 | 
| 334714 | SAP BW 2.1C Installation on Windows | 
| 334713 | SAP BW 2.1C Installation on UNIX | 
| 304241 | SAP BW 2.0B Installation on AS/400 | 
| 304238 | SAP BW 2.0B Installation on UNIX | 
| 304236 | SAP BW 2.0B Installation on Windows |