Solution : https://service.sap.com/sap/support/notes/834193 (SAP Service marketplace login required)
Key words : 
sapbwnews bw sp12 netweaver'04 stack 12, 0b            import support package 27, 10 content            import support package 21, program error - 0fiscvarnt, 50            import support package 12, 0fiscvarnt characteristic appears, time-reference characteristic, 0b support package 27, terms stock cube, solution bw 3
Related Notes : 
       
| 763340 | SAPBWNews BW Support Package 12 NetWeaver'04 Stack 12 RIN | 
| 723263 | SAPBWNews BW 3.1 Content Support Package 21 | 
| 723258 | SAPBWNews BW 3.0B Support Package 27 |