Foreign subsidiary translation and CTA rollforward

Translate a foreign subsidiary into the reporting currency and roll forward CTA.

Inputs:
- Subsidiary trial balance in local currency: {local_tb}
- Average period FX rate(s): {avg_rates}
- Closing FX rate: {closing_rate}
- Historical rates for equity accounts: {historical_equity_rates}
- Prior period CTA balance: {prior_cta_balance}
- Translation method (e.g., current rate method): {translation_method}

Output:
1) Translated trial balance with rate applied per line (closing/average/historical).
2) CTA calculation and rollforward (Beg CTA + current period translation effect = End CTA).
3) Reconciliation checks (assets=liabilities+equity; translation differences explained).
4) Suggested consolidation entries for CTA (if needed by your system).

Do not invent rates; use provided inputs and list missing ones.