Solution : https://service.sap.com/sap/support/notes/350208 (SAP Service marketplace login required)
Key words :
create function module /sapapo/msdp_get_uom_conv, function group /sapapo/msdp_sdpimport parameter, iv_line type /sapapo/mxrowexport parameter, additional key words /sapapo/sdp94, es_uom_conv type /sapapo/msdp_uom_convexceptions, key figure overview, measure conversion, displayed correctly, program error, solution correct