Solution : https://service.sap.com/sap/support/notes/718457 (SAP Service marketplace login required)
Key words : 
dvd 51030865 'sap erp 2004 sr1 components dvd' directory finbasis, conditions               70228                     overview note                    186299                     release strategy note             160507                     problems, sapcar '-xvf /qopt/<volid>/finbasis/data/kieq05a, sapcar '-xvf /qopt/<volid>/data/kieq05a, hr-cee 105_500/hr-cee 106_500take, sapcar -xvf /<dvd_dir>/finbasis/data/kieq05a, sapcar -xvf /<cd_dir>/data/kieq05a, software component hr-cee 105_500, transport directory 100 mb                     additional information, database        300 mb                     space required
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