Let me answer: non-current assets refers to the amount of non-current assets occupied by institutions, so the statement that non-current assets-fixed assets refers to the funds occupied by institutions on fixed assets is correct. For example, the accounting treatment for the purchase of fixed assets by public institutions is:

Borrow: fixed assets

Loan: non-current assets fund-fixed assets

Meanwhile:

Debit: business expenditure

Loans: bank deposits

Hereby answer!