Solution : https://service.sap.com/sap/support/notes/217505 (SAP Service marketplace login required)
Key words : 
-sems     =       512sem-mni         =       512sem-msl         =       512sem-opm         =       512sem-ume         =       512shm-max         =       2139095040shm-mni         =       512shm-seg         =       512ssm-threshold   =       'delete, -proc-data-size          = 68719476736per-proc-address-space          = 68719476736per-proc-data-size              = 68719476736per-proc-stack-size             =   536870912max-, ubc-minpercent              =            10ubc-maxpercent              =            15ubc-borrowpercent            =            14vm-ubcseqstartpercent        =            11for systems, ubc-minpercent              =             5ubc-borrowpercent            =            9ubc-maxpercent              =            10vm-ubcseqstartpercent        =             6 inet, -proc-stack-size         =   536870912max-threads-, -proc-address-space      = 68719476736max-, vm-maxvas                      = 68719476736vm-vpagemax                    =     8388608the, maxusers                        =         512max-proc-, [file path] [subsystem]repeat, current unix kernel values
Related Notes : 
       
| 356370 | Kernel parameters for HP Tru64 UNIX 5.x | 
| 217543 | Oracle does not start with an SGA larger than 8GB | 
| 217507 | Problems starting the R/3 instance | 
| 217351 | No free memory of class PERM available/Malloc failed | 
| 123366 | Maximum addressable memory for the Oracle SGA | 
| 97179 | Digital Unix, swap allocation with huge systems | 
| 30606 | Entries in /etc/sysconfigtab under Digital UNIX |