Solution : https://service.sap.com/sap/support/notes/981875 (SAP Service marketplace login required)
Key words : 
ziphp-ux pa-risc 64-bit /oracle/oracle 64-bit/oracle 10, ziphp-ux itanium 64-bit /oracle/oracle 64-bit/oracle 10, 10g hard parse cpu regression [ appopd->qksfrochild ]   5724540, appsperf rdbms optimizer chooses full scan due, zipsun solaris 64-bit /oracle/oracle 64-bit/oracle 10, zipsun solaris x86-64 /oracle/oracle 64-bit/oracle 10, ziplinux ibmpower 64-bit /oracle/oracle 64-bit/oracle 10, ziphp tru64 /oracle/oracle 64-bit/oracle 10, ziplinux itanium 64 /oracle/oracle 64-bit/oracle 10, nest loop join costing ignore parallelism
Related Notes : 
       
| 1120875 | Shutdown immediate may take a long time > Oracle 9208/10202 | 
| 1049390 | Poor performance for multiple OR conditions and IN lists | 
| 1040300 | Wrong values with Star Transformation Hint 9.2.0.8 /10.2.0.2 | 
| 1039060 | Corrupt Blocks when using physical Standby DB | 
| 1037651 | Oracle 10.2.0.2: Long parsing times for complex joins | 
| 999126 | Performance improvement for star queries | 
| 997889 | Error ORA-04031 due to "_fix_control" | 
| 977319 | Incorrect values in Oracle 10.2 (II) | 
| 964858 | Incorrect vals w/ STAR_TRANSFORMATION_ENABLED in Oracle 10.2 | 
| 929560 | ORA-00600[13009] occurs w/ SELECT FOR UPDATE on Oracle 9/10 | 
| 871096 | Oracle 10.2.0: Patches/patch collections for Oracle 10.2.0.2 | 
| 850306 | Oracle Critical Patch Update Program | 
| 354080 | Note collection for Oracle performance problems | 
| 176754 | Problems with CBO and RBO |