Solution : https://service.sap.com/sap/support/notes/1500503 (SAP Service marketplace login required)
Key words : 
solution sap netweaver bw 7, infoobject-specific conversion factors, sap netweaver bw 7, background drilldown characteristic, sap nw bw 7, single record buffering, 01 bw abap sp08, 30 bw abap sp02, database-specific parameters, abap report sap_rsadmin_maintain
Related Notes : 
       
| 652634 | FOR ALL ENTRIES performance with Microsoft SQL Server | 
| 634263 | Selects with FOR ALL ENTRIES | 
| 48230 | Parameters for the SELECT ... FOR ALL ENTRIES statement |