Solution : https://service.sap.com/sap/support/notes/1491018 (SAP Service marketplace login required)
Key words :
IDoc, file outbound, conversion error
Related Notes :
1375438 | Globalization Collection Note |
1319517 | Unicode Collection Note |
832679 | IDoc: IDocs with unconvertible characters |
613389 | ALE SAP system group with Unicode systems |