Exchnage gain/loss

Hi sir,

“X purchased a non current asset machine from a foreign supplier. The purchase price was Dinar 396 million and X took delivery on 17 July and accurately recorded the translation. However, the supplier offered long term credit for six months and so the liability remains unpaid at the current year end. The retranslation has not been recorded”

1. We Should translate the payable firstly at rate of date of acquision right?

However in the answer they use the rate at date of delivery?

Could u plz explain thanks sir

2. From the answer to same question

“The transaction FX gain above would be reported in the group p/l. the FX gain is attributable to the parent and therefore there are no NCI implications.”

Why is that?
Shouldnt be all exchanges gains/losses from monetary items recorded in p/l
Attributable to both parent and NCI

Plz clarify

3) a general question.
is there any exchange gain/loss can arise from non monetary items?

Thanks v much sir