Solution : https://service.sap.com/sap/support/notes/600755 (SAP Service marketplace login required)
Key words : 
rspo_sr_open  -> rspo_open_spoolrequestrspo_sr_write  -> rspo_write_spoolrequestrspo_sr_close  -> rspo_close_spoolrequestrspo_sr_page_break -> rspo_page_break_spoolrequestthe program, convert spool data solution program db4_cvt_ebcdic_lists, code page conversion spool files, code page conversion, ebcdic spool entry, existing spool file', 'update' option turned, equivalent 46b routines, spool data, program abort
Related Notes : 
       
| 500950 | iSeries: R/3 EBCDIC --> ASCII Codepage Conversion Doc. | 
| 316353 | INST: 4.6D SAP Basis - Heterogeneous System Copy | 
| 179150 | INST: 4.6B R/3 Inst. - Heterogeneous System Copy |