Solution : https://service.sap.com/sap/support/notes/147337 (SAP Service marketplace login required)
Key words : 
tp  modbuffer  sapke40bnn  <sid>  mode=g0tp  modbuffer  sapke40bnn  mode=g0  buffer=act40b, ---------changed--------< d019132 28/jun/99 >----------------------------------changed--------< d019132 11/jun/99 >----------------------------------changed--------< d019144 10/jun/99 >-------------------------------------------------< d019132 04/jun/99 >-------------------------, chronological orderi/ r3up keyword ------------------------< d019132 14/apr/99 >------------------------- r3up keyword, xpra rgxgbrs4                  -> read long text         gb209 syntax error, 108590----------------------------------------------------------------------ii/ important general remarks------------------------< d003551 17/dec/03 >-------------------------upgrade, read note 135132------------------------< d026122 19/mai/99 >-------------------------process batch input sessions, chronological orderdate     topic      short description----------------------------------------------------------------------14/oct/04, /3 support package 74when importing support package sapkh40b74, including lcps requires conflict resolution transports, logical expression hl-test         gu093 application
Related Notes : 
       
| 532976 | Upgrade phase TOOLIMP* or XCNV_DUMP with source Rel.<= 4.5 | 
| 515957 | Activation errors for the RFPDO1 table (AD857) | 
| 498484 | BW extraction: Mult. delta records with qRFC 6.20.043 | 
| 444045 | Views after import/upgrade without join conditions | 
| 383126 | Additions upgrade: expiring currencies | 
| 370862 | |
| 212876 | The new archiving tool SAPCAR | 
| 197886 | Upgrade: messages in CHK_POSTUP: BDL*, STSL*, BAM*, SQLR* | 
| 195424 | Activation error for table S404 (AD857) | 
| 178482 | Rel. upgrade from 3.0 to 4.0 for customer programs | 
| 168861 | Upgrade phase DDIC_<rel>: Do not ignore error | 
| 162946 | Component hierarchy terminates with runtime error | 
| 158404 | Latest note on language import 4.0B / SR1 | 
| 156568 | Data loss of T5DB4 after upgrade to 4.0 | 
| 156059 | Report RSSET_PAT_TYPE after upgrade 4.0B SR1 | 
| 150192 | Problems with application component hierarchy | 
| 147563 | Additions upgrade to 4.0B SR ADABAS for R/3 | 
| 147415 | Additions in upgrade to 4.0B SR1 Informix | 
| 147349 | Additions upgrade to Release 4.0B SR ORACLE | 
| 147340 | Additional info on upgrade to 4.0B SR DB2/CS | 
| 147251 | DB2/390: Additional info: Upgrade to 4.0B SR | 
| 140313 | Phase ACTREF_CHK in PREPARE module act.checks | 
| 140280 | Phase JOB_RADDRCHK in PREPARE module act.checks | 
| 140071 | PCON_<rel>: R3up reports termins. in R/3 System | 
| 139573 | PREPARE recommends optimization of a pool table | 
| 138939 | |
| 137607 | R/3 Upgrade Assistant: stack overflow exception | 
| 137599 | NO R/3 Upgrade Assistant on Digital UNIX 3.2 | 
| 137594 | R/3 Upgrade Assistant: no connection to server | 
| 137590 | Starting Upgr. Ass. from within MS Intnt Expl. 4.0 | 
| 137587 | R/3 upgrade Assistant: PREPARE stops | 
| 135132 | Upgrade to Release 4.0B or 4.5B, performance | 
| 133017 | Namespace conflicts w. upgrade to Release 4.x | 
| 118664 | |
| 118310 | |
| 115364 | |
| 114346 | |
| 113045 | |
| 109469 | |
| 106412 | Conversion of tables EDIDOC & CDCLS, Release 4.0B | 
| 105153 | |
| 101242 | |
| 99379 | Additional Info: Upgrading to 4.0B DB2/400 | 
| 98904 | |
| 98585 | |
| 97583 | Current note about language import 4.0B | 
| 94345 | |
| 86627 | Movement types: Customizing during release upgrade | 
| 83728 | Check table T510Q before the upgrade | 
| 76431 | Measures for optimizimg the upgrade runtime 4.x | 
| 74831 | SPDD:Transports QE1K900002, TCVK900029, EWSK900052 | 
| 73999 | Phase PCON_<REL>: TG450 to TG453 | 
| 73510 | Problems during upgrade of patched source releases | 
| 69990 | SPAU: "Mark transport" and Hot Packages | 
| 52994 | Converting deliveries with serial numbers from 2.2 | 
| 39745 | setlocale on ReliantUNIX (SINIX) and table TCP0C |