Solution : https://service.sap.com/sap/support/notes/91594 (SAP Service marketplace login required)
Summary : 
      This SAP Note addresses errors related to upgrade procedures and migration paths across different SAP releases. It highlights necessary precautions and modifications in the upgrade process due to database-specific issues with platforms like ADABAS D, DB2, INFORMIX, MS SQL Server, and ORACLE, among others. The note is frequently updated, requiring users to review it just before initiating an upgrade. Specific database issues, additional SAP notes relevant to language imports, and various upgrade phases are comprehensively discussed. Change requests and modifications should be directed to the designated user as specified.
Key words : 
tp  modbuffer  sapke31inn  <sid>  mode=g0tp  modbuffer  sapke31inn  mode=g0  buffer=act31i, /<cd-dir>/gui/unix//car  -xvf       /<cd-dir>/gui/unix/<os>/sapcomm, 100903  db2/400       102950  db2/390       104018  db2/cs        101139  informix      100991  ms sql server  98026  oracle        102208also read, ==================================================================date      topic short description----------------------------------------------------------------------27/nov/01 ii/   import r3trans patch18/apr/00 iii/, 130008----------------------------------------------------------------------ii/ important general information------------------------< d025323 27/nov/01 >-------------------------import r3trans patchto prevent, upgradei/ r3up key word------------------------< d019132 23/dec/97>------------------------- r3up key word, /    r3up key word    ii/   important general information    iii/  correction, ----------changed-------< d021867 22/jul/98 >----------------------------------changed-------< d021943 14/jul/98 >------------------------------------------------< d021867 16/jun/98 >------------------------, developer trace \usr\sap\<sid>\<instance>\work\dev_w0, /<cd-dir>/gui/unix/<os>/sapcomm
Related Notes : 
       
| 444045 | Views after import/upgrade without join conditions | 
| 212876 | The new archiving tool SAPCAR | 
| 190527 | EMU: Error/warning message w/ upgrade table EWUPAK | 
| 150540 | Add. Info: Upgrading to 3.1H,3.1I SQL Server 7.0 | 
| 130446 | Upgrade 3.1I terminated in phase ACT_31I | 
| 121431 | Additional Info: R/3 3.1I Inst. Simplified Chinese | 
| 121430 | Additional Info: R/3 3.1I Inst. Traditional Chinese | 
| 121429 | Additional Info: R/3 3.1I Inst. Korean | 
| 121428 | Additional Info: R/3 3.1I Inst. Japanese | 
| 110443 | Syntax error SPDD and SPAU | 
| 106799 | Backup of the R/2-R/3 migration tools / LSMW | 
| 102950 | Additional Info: Upgrading to 3.1I DB2/400 | 
| 102208 | Additional Info: Upgrading to 3.1I ORACLE | 
| 101926 | Prelimin. Info: Upgrading to 3.1I Free space | 
| 101220 | Current note on language import 3.1I (+ SR1) | 
| 101139 | Additional Info: Upgrading to 3.1I DB2/CS | 
| 100991 | Additional Info: Upgrading to 3.1I INFORMIX | 
| 98026 | Additional Info: Upgrading to 3.1I MSSQL Server | 
| 86627 | Movement types: Customizing during release upgrade | 
| 83728 | Check table T510Q before the upgrade | 
| 77384 | Phase STARTR3_NBAS: Access is denied | 
| 74831 | SPDD:Transports QE1K900002, TCVK900029, EWSK900052 | 
| 74142 | Problem in the upgrade phase RSVTR_TRANS | 
| 73510 | Problems during upgrade of patched source releases | 
| 69990 | SPAU: "Mark transport" and Hot Packages | 
| 69159 | Localization in 3.0F, 3.1G on Solaris 2.5, 2.5.1 | 
| 53328 | RPU30000 - long runtimes | 
| 52994 | Converting deliveries with serial numbers from 2.2 | 
| 48184 | Upgrade: Stopping a running R3up or SAPup | 
| 47482 | Upgrade: Recording acct assignment fields:FI-SL | 
| 40319 | SQL error 1024 in upgrade phase PCON_<REL> | 
| 40161 | FI-SL: Error when upgrading to 3.0 in RGUXI30A | 
| 40153 | FI-SL: Error GU093 with upgrade 3.0 in RGZZGLUX | 
| 40124 | FI-SL: User exit programs in the SAP name range | 
| 39745 | setlocale on ReliantUNIX (SINIX) and table TCP0C | 
| 29159 | Problems with nametab | 
| 24864 | No conversion of the table BSEG | 
| 19584 | SAPcomm: getting the new version from SAPSERVx | 
| 16762 | GLX: Number ranges for object no.s & record number | 
| 15023 | Initializing table TCPDB (RSCP0004) (EBCDIC) | 
| 13719 | Preliminary transports to customers (note for customers) |