These items accumulate in accumulated-other-comprehensive-income inside shareholders-equity. They are real changes in wealth that never touched eps, which is why equity can move by more than profit in a year.
For an international company with volatile currency exposure, the gap can be large, and it is a reminder that book equity is not a clean running total of past profit.
Example: Northwind earns $99M but a stronger home currency produces a $34M translation loss. Comprehensive income is $65M, so equity grows $34M less than net income alone would suggest.
Related: net-income