Report takes long time in different database version

Dear Mates,
I have been in serious problem from last one month. Still i don't get any solution. Come to the problem.
I have a program where, database version is *9i R2*. Here one report are base on a database function and works perfectly. It takes 30/35 seconds to preview.
I take this schema backup by EXP command and import it to database version XE and also database version *10G R2* with IMP command. import is successful. Others report still preview as it is at 9i. But my mentioned reports didn't come as same. Now it takes 3 Hrs. :(.
I run explain plan and the out put is bellow. What should i do now ? If you want to check the query i can also post it. If any one have experience regarding this, please help me.
Plan hash value: 3745590339
| Id  | Operation                      | Name        | Rows  | Bytes | Cost (%CPU)| Time     |
|   0 | SELECT STATEMENT               |             |  9454 |  1874K|   207  (55)| 00:00:03 |
|   1 |  SORT GROUP BY                 |             |  9454 |  1874K|   207  (55)| 00:00:03 |
|*  2 |   HASH JOIN                    |             |  9454 |  1874K|   205  (55)| 00:00:03 |
|*  3 |    INDEX FAST FULL SCAN        | IND_AD_ID   |  9454 |   120K|   201  (55)| 00:00:03 |
|   4 |    INLIST ITERATOR             |             |       |       |            |          |
|   5 |     TABLE ACCESS BY INDEX ROWID| ACC_DTL     |  1351 |   250K|     3   (0)| 00:00:01 |
|*  6 |      INDEX RANGE SCAN          | IND_AD_FLAG |     8 |       |     2   (0)| 00:00:01 |
Predicate Information (identified by operation id):
   2 - access("ACC_LEDGER"."LG_AD_ID"="ACC_DTL"."AD_ID")
   3 - filter("ACC_BALANCE"("ACC_LEDGER"."LG_AD_ID",:UNIT,:PROJ)<>0)
   6 - access("ACC_DTL"."AD_FLAG"=6 OR "ACC_DTL"."AD_FLAG"=7 OR "ACC_DTL"."AD_FLAG"=8
              OR "ACC_DTL"."AD_FLAG"=18 OR "ACC_DTL"."AD_FLAG"=19)
Note
   - dynamic sampling used for this statementupper explain plan is from database 10g R2
bellow r from 9i R2
| Id  | Operation                      |  Name        | Rows  | Bytes | Cost  |
|   0 | SELECT STATEMENT               |              |       |       |       |
|   1 |  SORT GROUP BY                 |              |       |       |       |
|   2 |   CONCATENATION                |              |       |       |       |
|   3 |    NESTED LOOPS                |              |       |       |       |
|   4 |     TABLE ACCESS BY INDEX ROWID| ACC_DTL      |       |       |       |
|*  5 |      INDEX RANGE SCAN          | IND_AD_FLAG  |       |       |       |
|*  6 |     INDEX RANGE SCAN           | IND_AD_ID    |       |       |       |
|   7 |    NESTED LOOPS                |              |       |       |       |
|   8 |     TABLE ACCESS BY INDEX ROWID| ACC_DTL      |       |       |       |
|*  9 |      INDEX RANGE SCAN          | IND_AD_FLAG  |       |       |       |
|* 10 |     INDEX RANGE SCAN           | IND_AD_ID    |       |       |       |
|  11 |    NESTED LOOPS                |              |       |       |       |
|  12 |     TABLE ACCESS BY INDEX ROWID| ACC_DTL      |       |       |       |
|* 13 |      INDEX RANGE SCAN          | IND_AD_FLAG  |       |       |       |
|* 14 |     INDEX RANGE SCAN           | IND_AD_ID    |       |       |       |
|  15 |    NESTED LOOPS                |              |       |       |       |
|  16 |     TABLE ACCESS BY INDEX ROWID| ACC_DTL      |       |       |       |
|* 17 |      INDEX RANGE SCAN          | IND_AD_FLAG  |       |       |       |
|* 18 |     INDEX RANGE SCAN           | IND_AD_ID    |       |       |       |
|  19 |    NESTED LOOPS                |              |       |       |       |
|  20 |     TABLE ACCESS BY INDEX ROWID| ACC_DTL      |       |       |       |
|* 21 |      INDEX RANGE SCAN          | IND_AD_FLAG  |       |       |       |
|* 22 |     INDEX RANGE SCAN           | IND_AD_ID    |       |       |       |
Predicate Information (identified by operation id):
   5 - access("ACC_DTL"."AD_FLAG"=19)
   6 - access("ACC_LEDGER"."LG_AD_ID"="ACC_DTL"."AD_ID")
       filter("ERP"."ACC_BALANCE"("ACC_LEDGER"."LG_AD_ID",TO_NUMBER(:Z),TO_N
              UMBER(:Z))<>0)
   9 - access("ACC_DTL"."AD_FLAG"=18)
  10 - access("ACC_LEDGER"."LG_AD_ID"="ACC_DTL"."AD_ID")
       filter("ERP"."ACC_BALANCE"("ACC_LEDGER"."LG_AD_ID",TO_NUMBER(:Z),TO_N
              UMBER(:Z))<>0)
  13 - access("ACC_DTL"."AD_FLAG"=8)
  14 - access("ACC_LEDGER"."LG_AD_ID"="ACC_DTL"."AD_ID")
       filter("ERP"."ACC_BALANCE"("ACC_LEDGER"."LG_AD_ID",TO_NUMBER(:Z),TO_N
              UMBER(:Z))<>0)
  17 - access("ACC_DTL"."AD_FLAG"=7)
  18 - access("ACC_LEDGER"."LG_AD_ID"="ACC_DTL"."AD_ID")
       filter("ERP"."ACC_BALANCE"("ACC_LEDGER"."LG_AD_ID",TO_NUMBER(:Z),TO_N
              UMBER(:Z))<>0)
  21 - access("ACC_DTL"."AD_FLAG"=6)
  22 - access("ACC_LEDGER"."LG_AD_ID"="ACC_DTL"."AD_ID")
       filter("ERP"."ACC_BALANCE"("ACC_LEDGER"."LG_AD_ID",TO_NUMBER(:Z),TO_N
              UMBER(:Z))<>0)
Note: rule based optimizationEdited by: HamidHelal on Oct 12, 2011 6:42 PM

yes..
SELECT ALL ACC_LEDGER.LG_AD_ID, ACC_DTL.AD_NAME, abs(ACC_BALANCE(ACC_LEDGER.LG_AD_ID, :UNIT, :PROJ) )BAL,
CASE WHEN ACC_BALANCE(ACC_LEDGER.LG_AD_ID, :UNIT, :PROJ)>0  AND ACC_DTL.AD_FLAG IN(6 ,18) THEN
            'RECEIVABLE'
           WHEN  ACC_BALANCE(ACC_LEDGER.LG_AD_ID, :UNIT, :PROJ)<0  AND ACC_DTL.AD_FLAG IN(6,18)  THEN
            'PAYABLE'
             WHEN ACC_BALANCE(ACC_LEDGER.LG_AD_ID, :UNIT, :PROJ)>0  AND ACC_DTL.AD_FLAG IN(7,8,19)  THEN
            'PAYABLE'
            WHEN ACC_BALANCE(ACC_LEDGER.LG_AD_ID, :UNIT, :PROJ)<0  AND ACC_DTL.AD_FLAG IN(7,8,19)  THEN
            'RECEIVABLE'
            END AS BALANCE_TYPE,
ACC_DTL.AD_CODE, ACC_DTL.AD_FLAG
FROM ACC_DTL, ACC_LEDGER
WHERE ACC_DTL.AD_FLAG IN (6, 7, 8,18,19)
AND (ACC_LEDGER.LG_AD_ID = ACC_DTL.AD_ID)
AND ACC_BALANCE(ACC_LEDGER.LG_AD_ID, :UNIT, :PROJ)<>0
GROUP BY ACC_LEDGER.LG_AD_ID, ACC_DTL.AD_NAME, ACC_DTL.AD_CODE, ACC_DTL.AD_FLAG
ORDER BY   ACC_DTL.AD_FLAG , ACC_DTL.AD_NAME;here ACC_BALANCE is the database function name..

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