Explanation:

Non-current assets are defined as the long term investment by the companies but the full value of these assets cannot be realized during an accounting year.Non-current investments refers to the investments which can be held for more than one year during the accounting period. These are the investments which are basically initiated to earn the income from the outside other than the normal activities of the company.

Examples:investments in other companies, intellectual property (e.g. patents), and property, plant and equipment, mutual funds, etc.