All-current and temporal methods

There was a great thread here:,692430 Quoting kabhii: “For translation question most of the time, Equity usually would contain Common Stock, RE and CTA. - Always, Convert common stock at historical rate. - Calculate CTA based on translation G/L - RE would be the plug figure for equation A = L + E If we are asked to use total equity as in ratio analysis you can use current rate, this would happen because the CTA would effectively bring the equity amount to current rate.” where translation gain-loss can be calculating as the sum of flow effect and holding effect: Flow effect = Change in Equity * (end rate - average rate) Holding effect = BeginEquity*(end rate - begin rate) NetIncome is calculated using average rate. Can someone summarize calculation of RE, NetIncome and what should be done with translation gain/loss for temporal method?