Correct Answer: Non-cash transactions.

Solution : Answer = Non-cash transactions.

When assets are purchased and payment is made by issuing equity shares, it is a non-cash transaction in this case neither inflow nor outflow of cash. Acquisition of fixed assets by issuing debentures or shares is classified as a non-cash transaction because it involves exchanging securities for assets without involving actual cash inflows or outflows.
Hence, the correct option is 1.