Solution : https://service.sap.com/sap/support/notes/937389 (SAP Service marketplace login required)
Key words : 
parallel jobs testrun test run activate, software component   sap_appl                      sap application, source code line               ld_repid = 'fcom_coep_enhance_parallel', selection texts tab page, system executes parallel jobs, erp2005 sap_appl support package 4, text test run, line item reports, form routine start_processing, select text elements
Related Notes : 
       
| 1292069 | Add. info. on upgrading to SAP ERP 6.0 EHP4 SR1 ABAP | 
| 1156968 | Add. info. on upgrading to EHP 4 for SAP ERP 6.0 ABAP | 
| 1088904 | Add. info. on upgrading to SAP ECC 6.0 SR3 ABAP | 
| 961410 | Add. info. on upgrading to SAP ECC 6.0 SR2 ABAP | 
| 960269 | FCOM_COEP_ENHANCE: Short dump COMPUTE_INT_PLUS_OVERFLOW | 
| 913971 | Add. info. on upgrading to SAP ERP Central Component 6.0 SR1 | 
| 826092 | Add. info. on upgrading to SAP ERP Central Component 6.0 | 
| 790616 | KALE: After upgrade line item display COEP is incorrect |