Solution : https://service.sap.com/sap/support/notes/798570 (SAP Service marketplace login required)
Key words : 
terms update migration upgade release release level r3up prepare solution, /    important general remarks---------------------< d027190 09/november/04 >------------------------, /    important general remarks ii/   errors, cd-rom iv/   actions, individual phases vii/  actions, sap erp central component 5, upgrade documentation iii/  errors, prepare vi/   problems, sap note refers, upgrade documentationupgrade preparations
Related Notes : 
       
| 689574 | Add. info. on upgrading to SAP ERP Central Component 5.00 | 
| 661569 | Additional Information: Upgrade to SAP Web AS 6.40: iSeries |