A2U004 is a "container" hot fix that contains "member" hot fixes which will update your SAS software components.
See "What is a container hot fix?" in the SAS Hot Fix FAQ for more information on container and member hot fixes.
A manifest listing the contents of each of the following "member" hot fixes is available:
A2T003 manifest for SAS Cost and Profitability Management IOM Server 8.1_M5
B8P001 manifest for SAS Cost and Profitability Management Mid-Tier 8.1_M5