Solution : https://service.sap.com/sap/support/notes/834833 (SAP Service marketplace login required)
Key words : 
sapbwnews bw sp12 netweaver'04 stack 12, 0b            import support package 27, 10 content            import support package 21, 50            import support package 12, t009c-ktext field, 0b support package 27, solution bw 3, support package, sapbwnews bw3, bi content
Related Notes : 
       
| 802943 | Short Text for Fiscal Period not rendered in Bex and Web | 
| 771827 | Texts for Special Periods 0FISCPER not shown correctly | 
| 763340 | SAPBWNews BW Support Package 12 NetWeaver'04 Stack 12 RIN | 
| 723263 | SAPBWNews BW 3.1 Content Support Package 21 | 
| 723258 | SAPBWNews BW 3.0B Support Package 27 |