Solution : https://service.sap.com/sap/support/notes/689467 (SAP Service marketplace login required)
Key words : 
error message 'na ugmd039', function module inturn calls, master data deletedin sem, 0b            import support package 18, 1c            import support package 12, function module rsdmd_del_master_data, update mode 'delete, parameter i_flg_delete_all set, 0b support package18, master data records
Related Notes : 
       
| 691687 | |
| 647747 | SAPBWNews BW 3.0B Support Package 18 | 
| 601038 | SAPBWNews BW 3.1 Content Support Package 12 |