Gain or loss on translation of the overseas subsidiary

A very late question Sir, You have mentioned in the chapter that any gains/losses on the translation of the overseas subsidiary are recognised in the other comp income and therefore other components of equity but where in our consolidation workings do we make these adjustments? For example if there is a loss on the translation of goodwill do we perform the following double entry? DR OCI CR Consolidated Goodwill Where do we make the adjustment for the /net assets' gain/loss and the 'Profit for the Year' Gain/Loss Thanks!!