A new report or an updated report can be troublesome where parameters are different. Where parameters are different between the new and old report the subscriptions will fail.
this involves overwriting a report that currently exists.
If there are differences in the parameters between the new and old report you should first backup the subscriptions of the old report before updating with the new report.
Where issues can arise.
1.New parameter
2.Deleted parameter
3.Renamed parameter
4.The same parameter but different valid values, eg.
4.1.Cannot be null
4.2.Cannot be blank
4.3.Values from a query are different and now out of range
4.4.Different data type was string now an integer.
4.5.Invalid default value.
In these cases the Excel file with the subscriptions in will need to be amended correcting the parameters where necessary, and also the parameter values.
When deleting an old report then deploying the new report all subscriptions from the old report will be lost when the old report is deleted, so before deleting a report remember to backup the subscriptions.