Solution : https://service.sap.com/sap/support/notes/624498 (SAP Service marketplace login required)
Key words :
4103, 4102, 4110, Little Endian, Big Endian, UTF8 UTF16
Related Notes :
| 1319517 | Unicode Collection Note |
| 931856 | Spreadsheet download in a Unicode system |
| 619011 | Customizing the FileOpen / FileSaveAs dialog boxes |
| 551344 | Unicode Conversion Documentation |