Solution : https://service.sap.com/sap/support/notes/411416 (SAP Service marketplace login required)
Key words : 
additional key words ehs27bsp01psnext, 7b support package 01, attached correction instructions, individual record processing, higher-level specifications, respective inheritance relationships, mass processing, symptom component, product safetymodule, assignment instances
Related Notes : 
       
| 1433872 | Slow processing with large no. of value assignment instances | 
| 391318 | EH&S 2.7B corrections: Support Package 01 |