Solution : https://service.sap.com/sap/support/notes/788449 (SAP Service marketplace login required)
Key words :
byte sequence ef bb bf, text mode encoding utf-8, read dataset statement reads, skipping byte-order mark, utf-8 byte-order mark, byte-order mark, abap program creates, communication partner expects, statement open dataset, open dataset statement
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| 1319517 | Unicode Collection Note |
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| 910857 | Incorrect characters (#) in batch input session |
| 863392 | RFBIBL00: The first record is not a session record |
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| 752835 | Usage of the file interfaces in Unicode systems |
| 747615 | Tool for converting files from one code page to another |
| 27 | Recommendations for the ABAP file interface |