Solution : https://service.sap.com/sap/support/notes/153395 (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, bind legal change patches, individual upgrade phases ------------------------< d025102  26, -oil         sw-logistic-team
Related Notes : 
       
| 413889 | IS-OIL: RELEASE STRATEGY | 
| 332654 | IS-OIL / IS-MINE / IS-CWM: Overview of SAP Notes | 
| 161699 | AS/400: Upgrade Assistant | 
| 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 | 
| 121928 | IS-Oil Upgrade to 4.0B with CA-JVA 4.1B | 
| 110507 | Problems with PREPARE/STARTUP in cluster environment | 
| 99434 | AS/400: R/3 Upgrade Assistant |