Steps to reproduce the issue

Intermittent. I can't reproduce however I had this issue on various laptops.
37RC1, back-end navigation such as Content Categories
When reloading the page everything is ok

Expected result

No error on screen, no error in log file

Actual result

Error on screen and in log file in /administrator/log/everything.php

http://localhost/37RC1/administrator/index.php?option=com_categories&extension=com_content
Warning: simplexml_load_file(): I/O warning : failed to load external entity "D:\www\htdocs\37RC1\administrator/language/fr-FR/fr-FR.xml" in D:\www\htdocs\37RC1\libraries\joomla\language\helper.php on line 576
JForm::getInstance could not load file

2017-04-07T14:31:59+00:00 ERROR 127.0.0.1 jerror The com_content component's ACL configuration file is either missing or improperly structured.
2017-04-07T14:31:59+00:00 CRITICAL 127.0.0.1 error Uncaught Exception of type JException thrown. Stack trace: #0 D:\www\htdocs\37RC1\libraries\legacy\error\error.php(277): JError::raise(1, 500, 'JForm::getInsta...', NULL, true)
#1 D:\www\htdocs\37RC1\administrator\components\com_categories\views\category\view.html.php(73): JError::raiseError(500, 'JForm::getInsta...')
#2 D:\www\htdocs\37RC1\administrator\components\com_categories\controller.php(95): CategoriesViewCategory->display()
#3 D:\www\htdocs\37RC1\libraries\legacy\controller\legacy.php(709): CategoriesController->display()
#4 D:\www\htdocs\37RC1\administrator\components\com_categories\categories.php(27): JControllerLegacy->execute(NULL)
#5 D:\www\htdocs\37RC1\libraries\cms\component\helper.php(394): require_once('D:\www\htdocs\b...')
#6 D:\www\htdocs\37RC1\libraries\cms\component\helper.php(369): JComponentHelper::executeComponent('D:\www\htdocs\b...')
#7 D:\www\htdocs\37RC1\libraries\cms\application\administrator.php(98): JComponentHelper::renderComponent('com_categories')
#8 D:\www\htdocs\37RC1\libraries\cms\application\administrator.php(156): JApplicationAdministrator->dispatch()
#9 D:\www\htdocs\37RC1\libraries\cms\application\cms.php(265): JApplicationAdministrator->doExecute()
#10 D:\www\htdocs\37RC1\administrator\index.php(51): JApplicationCms->execute()
#11 {main}

System information (as much as possible)

Windows: 3.7RC1 with PHP 5.4 & 5.6

Additional comments

https://github.com/joomla/joomla-cms/blob/b828e00f10ec1b0bf1b1141fa5fa6a37a1aaee14/libraries/cms/helper/content.php#L121