Solution : https://service.sap.com/sap/support/notes/323151 (SAP Service marketplace login required)
Summary : 
      SAP Basis Release 4.0B introduces a capability for ABAP programs to open additional database connections using Native SQL. This allows operations on homogeneous databases (same manufacturer as R/3) and, from Release 4.5B, heterogeneous databases (different manufacturers). These additional connections, managed through the DBCON table, enable executing Native SQL statements independently of the R/3 default database connection. Key administrative options include opening, setting, and disconnecting database connections. Secure handling of credentials and session controls are supported, but without a 2-phase commit across multiple databases.
Key words : 
database connectionsonly native sql interfaces, native sql statements - automatically refer, native sql language elements, potential platform-specific restrictions, abap program assumes control, subsequent native sql statements, connection setup fails due, abap runtime error occurs, subsequent open sql statements, subsequent open sql accesses
Related Notes : 
       
| 1597627 | SAP HANA connection | 
| 1506487 | Error 3997 when executing native SQL | 
| 955670 | DB multiconnect with MaxDB as secondary database | 
| 829706 | MSSQL: DB Multiconnect in the MSSPROCS program | 
| 738371 | Creating DBCON multiconnect entries for SQL Server | 
| 606359 | FAQ: Oracle National Language Support (NLS) | 
| 597903 | Reconnect for secondary connection to Informix | 
| 592393 | FAQ: Oracle | 
| 585468 | NT/DB4: Authentication failure to iSeries Diagnose | 
| 518241 | DB Connect in BW for an external Oracle database | 
| 421026 | DB MultiConnect with Informix as a secondary database | 
| 339092 | DB MultiConnect with Oracle as secondary database | 
| 200164 | DB multiconnect with DB6 as target database | 
| 181989 | Multiconnect on EXEC SQL Informix | 
| 178949 | MSSQL: Database MultiConnect with EXEC SQL | 
| 160484 | DB2/390: Database multiconnect with EXEC SQL | 
| 146624 | i5/OS: Database Multiconnect for IBM DB2 for i5/OS |