Thank you JMH for your answer but I am afraid that you did not answer my question. I am going to try to make it more clear.
In the case of a restart from a previous slf file I wonder what is the routine that reads the slf file and initialises the values of the variables U, V and H.
For example in the case of the variable ZF that is read in the geometry.slf file, this variable is initialised in the find_in_sel.f routine that is called by fonstr.f that is called in the first part of the telemac2d.f routine : "READS, PREPARES AND CONTROLS THE DATA". So my question could be : what is the call tree of the telemac2d routines for the variables U, V and H ?
I hope this helps to understand my question.
Regards