XML 40 R28.htm IDEA: XBRL DOCUMENT
v3.25.2

U.S. and Europe Retrospective Responsibility Plans (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2025
Retrospective Responsibility Plans [Abstract] |
Schedule of Changes in the U.S. litigation escrow account | The following table presents the changes in the U.S. litigation escrow account:
| Nine Months Ended June 30,
| 2025 |  | 2024
| (in millions)
Balance as of beginning of period | $ | 3,089 |  |  | $ | 1,764 |
Deposits into the U.S. litigation escrow account | 375 |  |  | — |
Payments to opt-out merchants(1), net of interest earned on escrow funds | (768) |  |  | (168) |
Balance as of end of period | $ | 2,696 |  |  | $ | 1,596 |
(1)These payments are associated with the interchange multidistrict litigation. See Note 13—Legal Matters.
Schedule of Changes in Preferred Stock and Right to Recover for Covered Losses | The following tables present the activities in the preferred stock and right to recover for covered losses within stockholders’ equity:
| Nine Months Ended June 30, 2025
| Preferred Stock |  | Right to Recover for Covered Losses
| Series B |  | Series C |
| (in millions)
Balance as of beginning of period | $ | 104 |  |  | $ | 387 |  |  | $ | (104) |
VE territory covered losses(1) | — |  |  | — |  |  | (22) |
Recovery through conversion rate adjustment | (5) |  |  | (3) |  |  | 8 |
Balance as of end of period | $ | 99 |  |  | $ | 384 |  |  | $ | (118) |
| Nine Months Ended June 30, 2024
| Preferred Stock |  | Right to Recover for Covered Losses
| Series B |  | Series C |
| (in millions)
Balance as of beginning of period | $ | 441 |  |  | $ | 801 |  |  | $ | (140) |
VE territory covered losses(1) | — |  |  | — |  |  | (81) |
Recovery through conversion rate adjustment(2) | (161) |  |  | (20) |  |  | 175 |
Balance as of end of period | $ | 280 |  |  | $ | 781 |  |  | $ | (46) |
(1)VE territory covered losses reflect litigation provision for settlements with merchants and additional legal costs. See Note 13—Legal Matters. (2)Adjustment to right to recover for covered losses for the conversion rate adjustment differs from the actual recovered amount due to differences in foreign exchange rates between the time the losses were incurred and the subsequent recovery through the conversion rate adjustment.
Schedule of Preferred Stock As-Converted Value and Book Value | The following table presents the as-converted value of the preferred stock available to recover VE territory covered losses compared to the book value of preferred stock recorded within the Company’s consolidated balance sheets:
| June 30, 2025 |  | September 30, 2024
| As-converted Value(1),(2) |  | Book Value |  | As-converted Value(1),(3) |  | Book Value
| (in millions)
Series B preferred stock | $ | 877 |  |  | $ | 99 |  |  | $ | 684 |  |  | $ | 104 |
Series C preferred stock | 1,998 |  |  | 384 |  |  | 1,550 |  |  | 387 |
Total | 2,875 |  |  | 483 |  |  | 2,234 |  |  | 491 |
Less: right to recover for covered losses | (118) |  |  | (118) |  |  | (104) |  |  | (104) |
Total recovery for covered losses available | $ | 2,757 |  |  | $ | 365 |  |  | $ | 2,130 |  |  | $ | 387 |
(1)Figures in the table may not recalculate exactly due to rounding. As-converted value is based on unrounded numbers. (2)As of June 30, 2025, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 0.9960 and 1.7830, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $355.05, Visa’s class A common stock closing stock price. (3)As of September 30, 2024, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 1.0030 and 1.7860, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $274.95, Visa’s class A common stock closing stock price.

X
- Definition Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 8 -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8 + Details
Name: | us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Preferred Stock As-Converted Value and Book Value + References No definition available. + Details
Name: | v_PreferredStockAsConvertedValueandBookValueTableTextBlock
Namespace Prefix: | v_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Retrospective Responsibility Plans [Abstract] + References No definition available. + Details
Name: | v_RetrospectiveResponsibilityPlansAbstract
Namespace Prefix: | v_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition VE Territory Covered Losses and Right to Recover Activity + References No definition available. + Details
Name: | v_VETerritoryCoveredLossesAndRightToRecoverActivityTableTextBlock
Namespace Prefix: | v_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration