No

Explanation:
Non-current investments and long-term investments are not the same. While they both refer to investments that are held for a relatively longer period, there are some differences between the two.

Non-Current Investments:
- Non-current investments are also known as long-term investments.
- These investments are not expected to be converted into cash within one year.
- Non-current investments are typically held for a longer duration, usually for more than a year.
- Examples of non-current investments include investments in bonds, stocks, real estate, and other securities that are not intended for immediate sale.
- These investments are reported on the balance sheet under the non-current assets section.

Long-Term Investments:
- Long-term investments refer to investments that have a fixed maturity period and are held for a significant period.
- These investments are made with the intention of generating income or capital appreciation over a longer period.
- Long-term investments can include both non-current investments and other investments that may have a shorter maturity period.
- Examples of long-term investments include government bonds, corporate bonds, mutual funds, and fixed deposits.
- These investments are also reported on the balance sheet under the non-current assets section.

Differences:
1. Scope: Non-current investments are a subset of long-term investments. All non-current investments are long-term investments, but not all long-term investments are non-current.
2. Timeframe: Non-current investments are specifically held for more than one year, whereas long-term investments can include investments with various maturity periods.
3. Reporting: Non-current investments are reported separately on the balance sheet under non-current assets, while long-term investments are often grouped together with other long-term assets.

In summary, while non-current investments are a type of long-term investment, the term "long-term investments" is broader and encompasses a wider range of investment options, including both non-current investments and other investments with longer maturity periods.