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PVA Translation Method

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PVA Translation Method behavior

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Does anyone know the impacts on Balance Sheet movements using the PVA translation method?

I give an example:

P&L account translated using PVA (avg rate) = 100

BS account opening (opening rate) = 150

BS account closing (closing rate) = 280

BS Movements linked to the P&L account = 100?

BS FX impact movements = 30

Is my example correct? Is the PVA method also used for BS movements that usually (with VAL translation) are translated using avg rate YTD?

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Code Snippet (add any code snippets that support your topic, if applicable):

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