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Basic and Diluted Earnings Per Share (Detail) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
3 Months Ended 9 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Jun. 30, 2016
Jun. 30, 2015
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Net income [1] $ 412 $ 1,697 $ 4,060 $ 4,816
Class A common stock        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) [1] $ 329 $ 1,358 $ 3,238 $ 3,850
Weighted- Average Shares Outstanding (B) 1,899 [2] 1,955 1,915 [2] 1,964
Earnings per Share (A)/(B) [3] $ 0.17 [2] $ 0.69 $ 1.69 [2] $ 1.96
Income Allocation (A) [1] $ 412 $ 1,697 $ 4,060 $ 4,816
Weighted- Average Shares Outstanding (B) [4] 2,386 [2] 2,448 2,406 [2] 2,462
Earnings per Share (A)/(B) [3] $ 0.17 [2] $ 0.69 $ 1.69 [2] $ 1.96
Class B common stock        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) [1] $ 70 $ 281 $ 684 $ 793
Weighted- Average Shares Outstanding (B) 245 [2] 245 245 [2] 245
Earnings per Share (A)/(B) [3] $ 0.29 [2] $ 1.14 $ 2.79 [2] $ 3.23
Income Allocation (A) [1] $ 70 $ 281 $ 683 $ 792
Weighted- Average Shares Outstanding (B) 245 [2] 245 245 [2] 245
Earnings per Share (A)/(B) [3] $ 0.28 [2] $ 1.14 $ 2.78 [2] $ 3.22
Class C common stock        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) [1] $ 12 $ 54 $ 129 $ 161
Weighted- Average Shares Outstanding (B) 18 [2] 20 19 [2] 21
Earnings per Share (A)/(B) [3] $ 0.69 [2] $ 2.78 $ 6.76 [2] $ 7.84
Income Allocation (A) [1] $ 13 $ 54 $ 128 $ 161
Weighted- Average Shares Outstanding (B) 18 [2] 20 19 [2] 21
Earnings per Share (A)/(B) [3] $ 0.69 [2] $ 2.77 $ 6.75 [2] $ 7.82
Participating securities        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class [Line Items]        
Income Allocation (A) [1],[5] $ 1 [6] $ 4 $ 9 [6] $ 12
Income Allocation (A) [1],[5] $ 1 $ 4 $ 9 $ 12
[1] 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 405 million for the three and nine months ended June 30, 2016 and 2015. The weighted-average number of shares of as-converted class C common stock used in the income allocation was 73 million and 76 million for the three and nine months ended June 30, 2016, respectively, and 78 million and 82 million for the three and nine months ended June 30, 2015, respectively.
[2] The Company did not include Visa Europe's financial results in the Company's unaudited consolidated statements of operations from the acquisition date, June 21, 2016, through June 30, 2016 as the impact is immaterial. The dilutive impact of the outstanding shares of series B and C convertible participating preferred stock from June 21, 2016 through June 30, 2016 was also not included in the calculation of basic or diluted earnings per share as the effect is immaterial. See Note 2—Visa Europe and Note 10—Earnings Per Share to these unaudited consolidated financial statements.
[3] Figures in the table may not recalculate exactly due to rounding. Earnings per share is calculated based on unrounded numbers.
[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 5 million common stock equivalents for the three and nine months ended June 30, 2016 and 2015, because their effect would be dilutive. The computation excludes 1 million of common stock equivalents for the three months ended June 30, 2016 and 2015, and 2 million of common stock equivalents for the nine months ended June 30, 2016 and 2015, because their effect would have been anti-dilutive.
[5] Participating securities include unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents, such as the Company's unvested restricted stock awards, unvested restricted stock units and unvested earned performance-based shares.
[6] U.K.&I and Europe preferred stock were issued as part of the purchase price consideration in connection with the Visa Europe acquisition and are convertible into a number of shares of class A common stock or class A equivalent preferred stock upon certain conditions. See Note 2—Visa Europe, Note 3—U.S. and Europe Retrospective Responsibility Plans and Note 9—Stockholders' Equity. The Company did not include Visa Europe's financial results in the Company's unaudited consolidated statements of operations from the acquisition date, June 21, 2016, through June 30, 2016 as the impact is immaterial. The dilutive impact of the U.K.&I and Europe preferred stock from June 21, 2016 through June 30, 2016 was also not included in the calculation of basic or diluted earnings per share as the effect is immaterial.