Solution : https://service.sap.com/sap/support/notes/718455 (SAP Service marketplace login required)
Key words : 
sapka64001 sap_aba                     sapkb64001 sap_basis 640 support packages 1                     sapkw35001 sap_bw recommended support package levels, sem-bw 400 upgrade                     sapcar -xvf /<cd_dir>/sembw/data/kien09u, sapcar ' -xvf /qopt/<volid>/sembw/data/kien09u, finbasis 300 upgrade                     sapcar -xvf /<dvd_dir>/finbasis/data/kieq05u, sembcs 351 sem-bw 350 -----> sem-bw 400 finbcs 201 finbasis 200 finbasis 300 bw 3, sapcar '-xvf /qopt/<volid>/data/<archiv>, cgvmic 100 sem-bw 320 -----> sem-bw 400 finbasis 150 finbasis 300 bw 3, cgvmic 100 sem-bw 350 -----> sem-bw 400 finbasis 200 finbasis 300 bw 3, minimum sap_aba 46d support package level, minimum sap_basis 46d support package level
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