Solution : https://service.sap.com/sap/support/notes/96525 (SAP Service marketplace login required)
Key words : 
cd /usr/sap/put/bin                     tp addtobuffer sapkig13a1 <sid>                     tp import sapkig13a1 <sid>, cd /usr/sap/put/bin                     tp addtobuffer sapkig13a2 <sid>                     tp import sapkig13a2 <sid>, /usr/sap/put/cofiles directory, /usr/sap/put/data directory, hot packages/legal change patches referred, ~ftp/specific/issw/rel_13a/upgrade, -sw supports collision resolution transport, apply sap standard hot packages, hot packages collection cd, cautionhot package/legal change patch 66
Related Notes : 
       
| 132926 | Performace Problem due to SIS, S475/S476. | 
| 132480 | poor performance for VA02 (sales order change) | 
| 121207 | Revenue Recognition: Material Update in Accounting | 
| 101731 | Revenue Recognition: Account assignment | 
| 98661 | Revenue Recognition: New type 'C' for adjustments | 
| 89974 | Additional info. to Add-On Installation IS-SW 1.3A | 
| 89877 | Revenue Recognition: Defer cost of sales | 
| 86058 | Add information for R/3 add-on upgrade IS-SW 1.3A | 
| 70195 | IS-SW and standard R/3 Hot Packages | 
| 63841 | Release Information of R/3 Add-On IS-SW & IS-HT | 
| 53902 | Conflicts between Support Packages and add-ons |