Solution : https://service.sap.com/sap/support/notes/339673 (SAP Service marketplace login required)
Key words : 
setenv lang en_us  setenv ada_opt /usr/lpp/adsmapi/bin/init<sid>, generates program item 'sap r3 setup <sid> -> sap r3setup dbupate, dbm_setpath indepdatapath /usr/spool/sql         dbm_setpath indepprogpath $dbrootunder nt, utl  setenv adint /usr/lpp/adsmapi/bin7, dbm_setpath indepdatapath %dbroot%         dbm_setpath indepprogpath %dbroot% release, commands         dbm_getpath indepdatapath         dbm_getpath indepprogpathto check, files /usr/spool/sql/config/< dbname>, file /usr/spool/sql/ini/sap_dbtech, drop table sys26_loadres4 auto save log, directory /usr/spool/sql/ini
Related Notes : 
       
| 680380 | Import SAP DB version from 7.3.00 B33 (OLTP) without SDBUPD | 
| 620218 | Installing SAP DB Version 7.3.00 B33 or higher (BW, CS) | 
| 530567 | Importing SAP DB Version 7.3.00 B33 or higher (OLTP) | 
| 528433 | SAP DB release upgrade to 7.3.00 Build 024, 027 and 028 | 
| 458553 | SAP DB release upgrade to 7.3.00 Build 020 | 
| 431945 | Importing migration kernel 62.72.05.migra | 
| 368450 | Standardization of the SAP DB 7.2 versions | 
| 330979 | Known errors during migration with SAP DB to 7.2.4 | 
| 327578 | New software structure as of SAP DB version 7.2.4 |