Before you upgrade take a look at the following upgrade EBS Comparison Reports:
The EBS File Comparison Report provides a comprehensive comparison of file system artifacts between different Oracle E-Business Suite releases for important file types. As part of Oracle E-Business Suite upgrade planning, this report can assist customers to get a clear idea of "what is different in a new release" (additions, removals and modifications for Oracle E-Business Suite delivered files).
The EBS ATG Seed Data Comparison Report provides a static delta between different EBS releases by documenting the seed data changes delivered by the product data loader files (.ldt extension) based on EBS ATG loader control (.lct extension) files.
The EBS data model comparison report provides the static database object definition changes between two EBS releases to help users to preview the database object definition changes before upgrading their instances from one release to another and understand the impact of the database object changes that may affect the customization or business flows.