Solution : https://service.sap.com/sap/support/notes/326783 (SAP Service marketplace login required)
Key words : 
upgradenew-pagei/ important general remarks------------------------< d021890  05/feb/99 >----------------------note, 'general/r3server/patches/rel46d/os400/v4r4m0', directory          /usr/sap/<sid>/sys/profile, link /usr/sap/<sid>/sys/profile, individual phases------------------------< d021890 20/april/97 >----------------------- ddl statements, cd-rom iv/ activities prior, 'system cross reference files' inconsistency, /    important general remarksii/   errors, cd-romiv/   actions prior, operating system versions v4r4m0
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