You are using reports in Responsive UI, and you would like to know how to set up key figure conditions and exceptions.
Creating conditions and exceptions on key figures are not yet supported in Responsive UI.
Please use another UI, e.g. HTML5 to create key figure conditions / exceptions. If you save them in the report view, they will be applied in Responsive UI as well.
KBA , AP-RC-BCT , Business Config. Tools (SAP Business ByDesign , How To