Solution : https://service.sap.com/sap/support/notes/606359 (SAP Service marketplace login required)
Key words :
$oracle_home/ocommon/nls_805/admin/data/oracle/805_32/ocommon/nls/admin/data/oracle/client/92x_64/ocommon/nls/admin/data, <oracle_home>/ocommon/nls/admin/data, \oracle\ora92\ocommon\nls\lbuilder\lbuilder, $oracle_home/ocommon/nls/lbuilder 18, imp sql loader database connections dbconnect, sap data dictionary automatically triples, registry underhkey_local_machine -> software -> oracle -> home, alter database character set <new_characterset>, subsequent read access operations, oracle requires essentially depend
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