When upgrading from Apps9 to Apps10 are the information source refreshed?

The reason for asking is, even though the overall balances are the same, we have 5 extra account balances (all zero) being displayed whereas in Apps9 these account balances did not appear in a report for the same year/period. 

n.b.  There were no transactions in the year/period for the 5 extra accounts and as such should not be appearing.

Any ideas/advise would be much appreciated.