Orfeo Co

Hello Sir, Bpp textbook practice question bank Q35 "Orfeo Co bought a consignment off goods from an Italian company..." As the goods are the non-monetary item, why the answer restated the value using the closing exchange rate and recognised the exchange loss? As the textbook mentioned:" where a monetary item has not been settled at the end of a period, it should be restated using the closing exchange rate and any gain or loss taken to profit or loss." Thank you.