Kit mcq

In relation to IAS 21, which of the following statements are true

i) Exchange gains and losses arising on retranslation of monetary items are recognized in other comprehensive income in the period

ii) Non monetary items measured at historical cost in foreign currency are not retranslated at reporting date

iii) An intangible asset is a non monetary item

Sir corrrect ans is ii and iii

But can you please explain me that why i is not true , and why ii is true?