Solution : https://service.sap.com/sap/support/notes/302480 (SAP Service marketplace login required)
Key words : 
directory          /usr/sap/<sid>/sys/profile, link /usr/sap/<sid>/sys/profile, /    important general remarks                                                                      -------------------------< d021890  05/feb/99 >----------------------note, 'system cross reference files' inconsistency problem, individual phases------------------------< d021890 20/april/97 >----------------------- ddl statements, cd-rom iv/   actions prior, transacton db02 ths system displays, cd-rom iv/  activities prior, /    important general remarks ii/   errors, db2/400 cross reference files
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