Acer AN715-71 LA-E911P...

[titomno2]

So If I remove the two capacitors and check again for the +RTCVCC to ground and did not have any short circuit, I may start without replacing the capacitors.
And what about the RH12 (could it be a résistor damaged ?).

[titomno2]

Removed both capacitors:
CH60 & CH59 => still no change reading are slightly higher 220Ohms but only due to board temperature increase during process.

Removed also the resistor RH12 and mesured at 1MOhm off the board => resistor is good.
ANd still 4Ohms on circuit pad of the removed RH12.

So as piernov said the PCH is dead. Don't know if it worth to try a PCH change as no new components are really available and used one cost 30 to 45€ (it's a bit to expensive just to point that PCH is dead).

Thermal image said that at start when injecting voltage the sharp edge of the die was glowing (curiously at the oposite of the RTC pin point of the PCH !).

So I assume the board will join the doner board (except for the PCH ha ha!)