Solution : https://service.sap.com/sap/support/notes/631843 (SAP Service marketplace login required)
Key words : 
configurable financial products, set types crm_prod_fin06, attached program corrections, start transaction start_cfg_upgrade_xp, crm release 4, logical systems, terms financing, financing product, start_cfg_upgrade_xp reason, updgrade guide
Related Notes : 
       
| 707321 | New categories, financing product, upgrade to 4.0 | 
| 652943 | Financing upgrade: Attribute does not exist | 
| 631652 | START_CFG_UPGRADE_XP returns dump SAPSQL_ARRAY_INSERT_DUPREC | 
| 630313 | START_CFG_UPGRADE returns dump SAPSQL_ARRAY_INSERT_DUPREC | 
| 630247 | START_CFG_UPGRADE returns dump SAPSQL_ARRAY_INSERT_DUPREC | 
| 569466 | Financing product, upgrade to Release 4.0 |