2875493 - Characteristic XYZ has no master data for "-2146826246" or you do not have authorizations

When opening a workbook in Analysis Office, the following warning messages are displayed:

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Planning object variables could not be submitted. Check empty mandatory variables (ID-109001)
Characteristic <XYZ> has no master data for "-2146826246" or you do not have authorizations (com.sap.ip.bi.bics.dataaccess.consumer.impl.selector.selection.SingleMember-NoMasterdata)
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The workbook is saved/stored with option "Remove Data Before Saving" selected.

The variable of a planning function included in the report is being set via cell reference that contains a formula (e.g. SAPGetVariable).

In Analysis Office trace, the following entries are found:
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Cell reference ... with value '-2146826246'
Setting variable '<VAR ID>' with value '-2146826246' failed
invalid value for Variable: <VAR ID>
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Analysis for Microsoft Office

warning, planning, sequence, function, refresh, opening, open, formulas, cell reference, variable, parameters , KBA , BI-RA-AO-XLA , Excel Addin , Known Error