Solution : https://service.sap.com/sap/support/notes/189461 (SAP Service marketplace login required)
Key words : 
-> extras -> settings deactivate indicator 'run abap/dynpro generation', hp/lcp 31 additional key words cem, empty internal/external settlement datenote 189834, directory/specific/iscem/v30a/crt_31, directory /usr/sap/trans/eps/, cem sd settlement data recovery, /usr/sap/trans/eps/, apply hp/lcp 31, sd settlement cem, respective data files
Related Notes : 
       
| 200122 | Collective note for HP/LCP 31 | 
| 192541 | P3G CEM V3.0A language import English for CRT 31 | 
| 190122 | CEM-SD-Abrechnung Datenrettung, Fehler-Behandlung | 
| 190027 | SD-Abrechnung CEM, Nachbearbeitungslauf | 
| 189834 | Notes for transport request BE0K0005213 | 
| 189488 | CEM: empty internal/external settlement date | 
| 141148 | CEM P3G: Released Hot Packages/LCPs | 
| 132203 | CRT not in SPAM queue | 
| 104127 | @3B@Documentation Hot Package Collections to 4.0B | 
| 97630 | OCS: Familiar problems with patches 3.1H-4.0B | 
| 53902 | Conflicts between Support Packages and add-ons |