XML 35 R45.htm IDEA: XBRL DOCUMENT v2.4.0.8
Basic and Diluted Earnings Per Share (Detail) (USD $)
In Millions, except Per Share data, unless otherwise specified
 3 Months Ended 9 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Jun. 30, 2014
Jun. 30, 2013
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A)   $ 1,225 [1],[2],[3]    
Net loss attributable to Visa Inc. 1,360 [1],[2]   4,365 [1],[2] 3,788 [1],[2],[3]
Class A common stock
        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) 1,076 [1],[2] 973 [1],[2] 3,458 [1],[2] 3,014 [1],[2]
Weighted- Average Shares Outstanding (B) 496 [1] 515 [1] 500 524 [1]
Earnings per Share (A)/(B) $ 2.17 [1] $ 1.89 [1] $ 6.91 $ 5.76 [1]
Income Allocation (A) 1,360 [1],[2] 1,225 [1],[2] 4,365 [1],[2] 3,788 [1],[2]
Weighted- Average Shares Outstanding (B) 628 [1],[4] 651 [1],[4] 633 660 [1],[4]
Earnings per Share (A)/(B) $ 2.17 [1] $ 1.88 [1] $ 6.89 $ 5.74 [1]
Class B common stock
        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) 224 [1],[2] 194 [1],[2] 714 [1],[2] 594 [1],[2]
Weighted- Average Shares Outstanding (B) 245 [1] 245 [1] 245 245 [1]
Earnings per Share (A)/(B) $ 0.91 [1] $ 0.79 [1] $ 2.91 $ 2.42 [1]
Income Allocation (A) 224 [1],[2] 194 [1],[2] 712 [1],[2] 592 [1],[2]
Weighted- Average Shares Outstanding (B) 245 [1] 245 [1] 245 245 [1]
Earnings per Share (A)/(B) $ 0.91 [1] $ 0.79 [1] $ 2.90 $ 2.41 [1]
Class C common stock
        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) 56 [1],[2] 53 [1],[2] 180 [1],[2] 166 [1],[2]
Weighted- Average Shares Outstanding (B) 26 [1] 28 [1] 26 29 [1]
Earnings per Share (A)/(B) $ 2.17 [1] $ 1.89 [1] $ 6.91 $ 5.76 [1]
Income Allocation (A) 56 [1],[2] 53 [1],[2] 180 [1],[2] 165 [1],[2]
Weighted- Average Shares Outstanding (B) 26 [1] 28 [1] 26 29 [1]
Earnings per Share (A)/(B) $ 2.17 [1] $ 1.88 [1] $ 6.89 $ 5.74 [1]
Participating securities
        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) 4 [1],[2],[3] 5 [1],[2],[3] 13 [1],[2],[3] 14 [1],[2],[3]
Income Allocation (A) $ 4 [1],[2],[3] $ 5 [1],[2],[3] $ 13 [1],[2],[3] $ 14 [1],[2],[3]
[1] Figures in the table may not recalculate exactly due to rounding. Earnings per share is calculated based on whole numbers, not the rounded numbers presented.
[2] Net income is allocated based on proportional ownership on an as-converted basis. The weighted-average number of shares of as-converted class B common stock used in the income allocation was 103 million for the three and nine months ended June 30, 2014 and 2013.
[3] Participating securities are unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents, such as the Company's restricted stock awards, restricted stock units and earned performance-based shares.
[4] Weighted-average diluted shares outstanding are calculated on an as-converted basis, and include incremental common stock equivalents, as calculated under the treasury stock method. The computation includes approximately 2 million of common stock equivalents for the three and nine months ended June 30, 2014 and 2013, because their effect would be dilutive. The calculation excludes less than 1 million of common stock equivalents for the three and nine months ended June 30, 2014 and 2013, because their effect would have been anti-dilutive.