Sentence 1: The Banaue rice terraces were declared by the Philippine Government in 1973 by the Presidential Decree No . 260 as the National Cultural Treasure under Ifugao rice terraces .
Sentence 2: The Ifugao Rice Terraces were declared by the Philippine government as a National Cultural Treasure under Banaue Rice Terraces by virtue of Presidential Decree No . 260 in 1973 .
Question: Do Sentence 1 and Sentence 2 express the same meaning? Yes or No?