"Long-term investment" or "long-term assets" in the balance sheet can show the results of the company's investment decision. These items include holding stocks or bonds of other companies, purchasing land, buildings or other long-term assets, and interests in subsidiaries or other affiliated companies.
In order to achieve the company's long-term strategic goals, the company will make strategic investments, such as acquiring other companies, expanding production capacity or entering new markets. These decisions require the company to make a large amount of capital expenditure, which is reflected in the "long-term investment" or "long-term assets" in the balance sheet.