A non-cash issue is a form of share issue in which the new shares are paid for with property — assets rather than money. This can be machinery, real estate or shares in another company.
It is common when a company wants to acquire an asset or another company in exchange for its own shares, for example when building a corporate group. The value of the property must be reviewed by an auditor. Like a new share issue, it increases share capital and is recorded as a share ledger event.

Non-cash consideration is property other than money that is used as payment for shares in a limited company.
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A share issue is when a limited company issues new securities, usually shares, to raise capital.
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A new share issue is when a limited company issues new shares for payment to increase its capital.
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Share capital is the capital the shareholders contribute to a company in exchange for shares.
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