2367929 - RUTCNVFUNCCRE_OLD fails during upgrade phase MAIN_NEWBAS/RUN_RUTCNVFUNCCRE

When running SUM upgrade with target system based on SAP NetWeaver 7.40 SP08 or higher, you get the following errors:

Checks after phase MAIN_NEWBAS/RUN_RUTCNVFUNCCRE were negative!
Last error code set: Single errors (code <= 8) found in logfile 'RUTCNVFUNCCRE.ELG'
*ERROR* :
Batchjob RUTCNVFUNCCRE_OLD failed.
Detected the following errors:
# C:\usr\sap\<SID>\SUM\abap\log\RUTCNVFUNCCRE.<SID>:
3 EAD525 Start of XPRA program: "RUTCNVFUNCCRE" time stamp "20160918" "005535"
A1EEDDUT 310 Unknown message with "CREATE" "CURRENCY_CONVERSION" " " " "
A1EEDDUT 310 Unknown message with "CREATE" "UNIT_CONVERSION" " " " "
A trouble ticket and an archive with all relevant log files have been
generated.
Trouble ticket: "C:\usr\sap\<SID>\SUM\abap\log\SAPup_troubleticket.log"
Log archive: "C:\usr\sap\<SID>\SUM\abap\log\SAPup_troubleticket_logs.sar"
01)  *  Repeat phase MAIN_NEWBAS/RUN_RUTCNVFUNCCRE to continue at the point it stopped
02)  -  Exit program

Upon checking the RUTCNVFUNCCRE.ELG log file:

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Create DB-functions ERRORS and RETURN CODE in RUTCNVFUNCCRE.EWP
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
3 EAD525 Start of XPRA program: "RUTCNVFUNCCRE"  time stamp "20160918" "012651"
A1EEDDUT 310 Unknown message with "CREATE" "CURRENCY_CONVERSION" " " " "
A1EEDDUT 310 Unknown message with "CREATE" "UNIT_CONVERSION" " " " "

And log RUTCNVFUNCCRE.log file:

1EETQ399 Last error code set is: Single errors (code <= 8) found in logfile 'RUTCNVFUNCCRE.ELG'
1EETQ203 Upgrade phase "RUN_RUTCNVFUNCCRE" aborted with errors ("20160918012654")

The job RUTCNVFUNCCRE_OLD failed with the following one of the errors, which can be seen in the job spool or SM21:

1. Failed to create AppDomain:
   
   Failed to create AppDomain "<SID>.dbo[runtime].22". # Exception has been
   thrown by the target of an invocation.
   The SQL statement was not executed
   Unknown message with CREATE CURRENCY_CONVERSION
   
   
2. user can not impersonate sa:
   
   Cannot drop the function 'CURRENCY_CONVERSION', because it does not exist or you do not have permission.
   sap_create_clr_objects: user can not impersonate sa
   The SQL statement was not executed
   Unknown message with CREATE CURRENCY_CONVERSION
   Cannot drop the function 'UNIT_CONVERSION', because it does not exist or you do not have permission.
   sap_create_clr_objects: user can not impersonate sa
   The SQL statement was not executed
   Unknown message with CREATE UNIT_CONVERSION

The upgrade cannot continue.

• SAP Systems based on SAP NetWeaver with ABAP Stack/Dual Stack;
• MS SQL Server 2012 and higher;

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