Solution : https://service.sap.com/sap/support/notes/124658 (SAP Service marketplace login required)
Key words :
additional key words automation, automation controller holds references, create object excelsheet 'excel, excel sheet object, excelsheet type ole2_object, free object excelsheet, excel application object, excelapplication type ole2_object, exe - application error, free object excelapplication
Related Notes :
| 129994 | Automation:Objects must be released w. FREE OBJECT |
| 73056 | Collective note: ABAP as OLE Automation Controller |