Solution : https://service.sap.com/sap/support/notes/863392 (SAP Service marketplace login required)
Key words :
byte-order marker, byte order marker, source code corrections, batch input documents, error message fm 004, relevant support package, 40 basis support package 10, 20 support package 47, program error, file input
Related Notes :
855495 | RFBIDE00 / RFBIKR00: First record is not a session record |
788449 | Byte-order Marks in UTF-8 Files |