Solution : https://service.sap.com/sap/support/notes/176108 (SAP Service marketplace login required)
Key words : 
frontend tool totransaction bd87 - report roikbdap -, symptom tpi acceptance test correction warning, ~ftp/specific/isoil/31h/notes/note, additional key words tas interface, proper processing homogeneous inbound idocs, main memory area dseg, header segments ofone controlstructuretype, sap service system note 98642, basis memory management problem, -oil-specific note
Related Notes : 
       
| 180082 | IS-OIL: Applying LCPs 53-61 incl. on R/3 3.1H | 
| 180081 | IS-OIL: Applying SPs 53-61 incl. on R/3 3.1H | 
| 145854 | Order of IS-OIL notes 4.0b on basis R/3 4.0B (LCP) | 
| 145850 | Order of IS-OIL notes 4.0b on basis R/3 4.0B (SP) | 
| 98642 | Order of IS-OIL notes 2.0d & 1.0d on R/3 3.1H (SP) |