I have received a response from Rob Kouba from FFG regarding the LOS issue about balkas:
Rule Question:
> I would just like to clear up something with the balka terrain, that
> has been discused on the forums alot.
>
> Unit A is in a balka hex, and unit B is 3 hexes away (clear terrain
> between them)
> I know the rules say unit B can not see unit A, but can unit A see
> unit B? or do the units need to be adjacent for them to both have LOS.
>
> The general consensus has been that for both units to have LOS they
> must be adjacent.
Greetings Mark,
The consensus is correct
FFG