Yes, export import recalculates reconciled balance, I'm not sure which support register it is in, but this support register is not updated if users unok reconciled payments which deletes GL transaction of the payment.
This is not the issue of upgrade SERP. But serverip.dat in this case contains the value: 192.168.88.12:1301, so this is local IP of the server with SERP.
Anyway I don't understand what do you me...