Solution : https://service.sap.com/sap/support/notes/174650 (SAP Service marketplace login required)
Key words : 
'3' 'i' 'o0' '012'               sy-repid              '31h->40b'    sy-datum sy-uzeit, -oil-relevant post-upgrade tasks-upgrade verification testpage 7-3recommendations, hot package / legal change patch level, ~ftp/specific/isoil/40b/notes/note, joint venture accounting solution caution, test catts - seenote 310818 iv/   errors, ii/   important general commentsiii/  correction, 3                      265695 ii/   important general comments ------------------------< d025102  23, sy-saprl eq '40b', 1his-oil/downstream+upstream system
Related Notes : 
       
| 413889 | IS-OIL: RELEASE STRATEGY | 
| 397831 | IS-OIL: Additional Info - SPs 57-60 incl. 4.0B | 
| 375158 | IS-OIL: Additional Info - SPs 54-56 incl. 4.0B | 
| 351482 | IS-OIL: Additional Info - LCP 45-53 incl. 4.0B | 
| 351475 | IS-OIL: Additional Info - SPs 45-53 incl. 4.0B | 
| 332654 | IS-OIL / IS-MINE / IS-CWM: Overview of SAP Notes | 
| 332107 | IS-OIL: Excise Duty Special Ledger Template Tables | 
| 310818 | IS-OIL application test | 
| 174635 | IS-Oil: Upgrade 4.0B (incl. SP1) and CA-JVA 4.1B |