The document "R12 Translation Performance Issue - GLTTRN" in note ID 1623156.1 is a great example of what needs to be checked when you migrate EBS from 11i to the R12 platforms. Indexes that existed in one version might not be applicable in the other due to the data and associated structure changes and here we can see that the GL_BALANCES_N2 index needs to be modified for optimal R12 usage.
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