Hi Kemal,
SETENV_01 = SECUDIR=$(DIR_INSTANCE)/sec
# SYB change for release 740
_CPE = copy_links target:$(DIR_EXECUTABLE)
_SYBLST = $(DIR_GLOBAL)$(DIR_SEP)syb$(DIR_SEP)NTAMD64
_DIRODBC = $(DIR_GLOBAL)$(DIR_SEP)syb$(DIR_SEP)NTAMD64$(DIR_SEP)sybodbc
_CPJDBC = list:$(_SYBLST)$(DIR_SEP)cpe_sybjdbc.lst source:$(_SYBLST)
_CPODBC = list:$(_SYBLST)$(DIR_SEP)cpe_sybodbc.lst source:$(_DIRODBC)
_PFL = $(DIR_PROFILE)$(DIR_SEP)HCP_DVEBMGS00_HMF-SAP-CRM
It looks like your SAP version is 740 while IGS and kernel files are 720 based.
Request you to update the kernel files and check the results please.
Regards,
Deepak Kori