Solution : https://service.sap.com/sap/support/notes/913001 (SAP Service marketplace login required)
Key words : 
/usr/sap/<sid> /sys/exe/run, upgrade             tool       reserved             custom, users < sid>ofr, changed kernel structure, changed function compared, upgrade kernel             upsrvpgm, separate type exists, kernel library> dstdir, upgrade kernel, kernel             upgrade
Related Notes : 
       
| 904977 | iSeries: Support Package stacks for SAP Kernel 6.40 | 
| 885063 | iSeries: JSPM Support for SAP Netweaver 7.0 | 
| 751132 | iSeries: How to apply a 640 Kernel | 
| 49701 | iSeries: Info and recommendations for kernel libraries (46D) |