Solution : https://service.sap.com/sap/support/notes/300609 (SAP Service marketplace login required)
Key words : 
'3' 'i' 'o0' '012'            c_prog            '31h->46b'    sy-datum sy-uzeit, -oil-relevant post-upgrade tasks-upgrade verification testpage 7-6recommendations, 192645 ii/   important general comments ca-jva, ii/  important general comments  iii/  correction, correct ca-jva cd number, joint venture accounting solution caution, /usr/sap/put/log resp, \usr\sap\put\log directory, test catts - seenote 310818 iv/   errors, sy-saprl eq '46b'
Related Notes : 
       
| 453107 | IS-OIL / IS-MINE 46B : Problems during CRT import | 
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| 382407 | Plug-in informations for IBU customers | 
| 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 | 
| 302451 | IS-OIL language installation on R/3 4.6B | 
| 302022 | IS-OIL 4.6B : Release strategy and availability | 
| 144758 | Error GU093 RGZZGLUX in upgrade to IS-OIL 4.0B/4.6B/4.6C | 
| 86985 | Release of R/3 releases for SAP R/3 add-ons as of 4.0A | 
| 53136 | Support Packages and IS-Oil / IS-MINE / IS-CWM - information |