Solution : https://service.sap.com/sap/support/notes/158404 (SAP Service marketplace login required)
Key words : 
command /usr/sap/put/exe/tp addtobuffer sapkl40b03 buffer=port_im2, missing balance sheet structure textsbalance sheet structures, importing specific textswhen importing specific texts table tcpdb, importing financial statement version texts, directory /usr/sap/put/cofiles, car -xvf <path>/fixes/l31h06, car -xvf <path>/fixes/kl40b03, additional key words language import, job sap language-import-job-3, /usr/sap/put/bin
Related Notes : 
       
| 152971 | Subsequent delivery Release 4.0B-CD language NL | 
| 147337 | Additional info for upgrade to Release 4.0B SR | 
| 131663 | Additional Info: Install/Upgrade Chinese Trad. 4.0B | 
| 131660 | Additional Info: Install/Upgrade Chinese 4.0B | 
| 123235 | Language installation after patch import | 
| 115743 | Texts for balance sheet/P+L structure are missing | 
| 106532 | INST: 4.0B R/3 Inst. Japanese on Windows NT | 
| 106530 | INST: 4.0B R/3 Inst. Japanese on UNIX | 
| 103533 | Additional Info: Upgrading to Japanese 4.0B NT | 
| 102603 | Additional Info: Upgrading to Japanese 4.0B UNIX | 
| 100168 | language export 4.0B | 
| 99379 | Additional Info: Upgrading to 4.0B DB2/400 | 
| 97583 | Current note about language import 4.0B | 
| 97476 | Language availability R/3 4.0x - 4.7x, ECC500 | 
| 91709 | Addition upgrade to 4.0B | 
| 18601 | Frequently asked questions on language transport |