Solution : https://service.sap.com/sap/support/notes/562145 (SAP Service marketplace login required)
Key words :
User exit, PBAS0001, EXIT_SAPFP50M_001, EXIT_SAPFP50M_002, ZXPADU01, ZXPADU02, LXPADF01, Unicode, UC_OBJECTS_NOT_CONVERTIBLE
Related Notes :
549143 | Searching for User-Exits which need Unicode-enabling |