Hi Gupta,
As you said first 10 records don't have operand as 'ZABC' then why are you worrying about them.
You need to check at source system how the respective installation have values of operands? then only you can take action accordingly.
As my guess during first time load same installation don't have the operand as ZABC. for next loads source team may changed to operand value to ZABC for the same installation.
First check at source system side and later think about bw side.
When we load data from DSO to Cube(BW 7.x setting at DTP level)
Full load - Always need to load from Active table
Delta load - always need to load from Change log table
Thanks