Solution : https://service.sap.com/sap/support/notes/1048431 (SAP Service marketplace login required)
Key words :
UMG_CONVERT_SPOOL
Related Notes :
| 901004 | Conversion of ABAP spool requests to Unicode. |
SAP Note 1048431 - UMG_CONVERT_SPOOL and upgrade of Release 4.5B
Component : I18N Unicode - Print and Output Management