Solution : https://service.sap.com/sap/support/notes/121928 (SAP Service marketplace login required)
Key words : 
'3' 'i' 'o0' '012'               sy-repid              '31h->40b'    sy-datum sy-uzeit, application area xx-ser-swfl-ship, ii/   important general commentsiii/  correction, joint venture accounting solution caution, 307230 ii/   important general comments ------------------------< d022819  20, sy-saprl eq '40b', 1his-oil/downstream+upstream system, upgrade application area exchanges, ca-jva referto notes 147309, individual upgrade phases ------------------------< d025102  26
Related Notes : 
       
| 413889 | IS-OIL: RELEASE STRATEGY | 
| 332654 | IS-OIL / IS-MINE / IS-CWM: Overview of SAP Notes | 
| 161699 | AS/400: Upgrade Assistant | 
| 153395 | Additional Info: IS-Oil Upgrade 4.0B and DEL-CA-JVA | 
| 147427 | Upgrade to R/3 4.0B with CA-JVA 4.1B and IS-OIL | 
| 144758 | Error GU093 RGZZGLUX in upgrade to IS-OIL 4.0B/4.6B/4.6C | 
| 135705 | IS-Oil KONV database conversion | 
| 133402 | Use of the Upgrade Assistant via SAProuter | 
| 128463 | Downloading the R/3 Upgrade Assistant | 
| 125971 | Service connection Upgrade Assist. in SAPNet - R/3 front end | 
| 123786 | R/3 Upgrade Assistant displays large cross | 
| 110507 | Problems with PREPARE/STARTUP in cluster environment | 
| 99434 | AS/400: R/3 Upgrade Assistant |