CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2016		Jun. 30, 2015
Operating Activities
Net income	$ 4,060	[1]	$ 4,816
Adjustments to reconcile net income to net cash provided by operating activities:
Client incentives	2,416		2,059
Fair value adjustment for the Visa Europe put option	(255)		110
Share-based compensation	152		139
Excess tax benefit for share-based compensation	(51)		(78)
Depreciation and amortization of property, equipment, technology and intangible assets	361	[1]	375
Deferred income taxes	(603)		196
Litigation provision	1	[1]	3
Other	43		15
Change in operating assets and liabilities:
Settlement receivable	332		82
Accounts receivable	(92)		(64)
Client incentives	(2,638)		(2,093)
Other assets	(552)		(342)
Accounts payable	(35)		(52)
Settlement payable	(368)		(95)
Accrued and other liabilities	398		141
Accrued litigation (Note 13)	(47)		(362)
Net cash provided by operating activities	3,122		4,850
Investing Activities
Purchases of property, equipment, technology and intangible assets	(382)		(276)
Proceeds from sales of property, equipment and technology	0		10
Investment securities, available-for-sale:
Purchases	(26,883)		(2,315)
Proceeds from maturities and sales	26,193		1,410
Acquisitions, net of $2.8 billion cash received from Visa Europe (Note 2)	(9,082)		(93)
Purchases of / contributions to other investments	(9)		(22)
Proceeds / distributions from other investments	4		10
Net cash used in investing activities	(10,159)		(1,276)
Financing Activities
Dividends paid (Note 9)	(1,011)		(885)
Proceeds from issuance of senior notes (Note 5)	15,971		0
Debt issuance costs (Note 5)	(98)		0
Payments from litigation escrow account—U.S. retrospective responsibility plan (Note 3 and Note 13)	45		355
Cash proceeds from issuance of common stock under employee equity plans	69		68
Restricted stock and performance-based shares settled in cash for taxes	(89)		(105)
Excess tax benefit for share-based compensation	51		78
Net cash provided by (used in) financing activities	9,468		(3,399)
Effect of exchange rate changes on cash and cash equivalents	(62)		1
Increase in cash and cash equivalents	2,369		176
Cash and cash equivalents at beginning of year	3,518		1,971
Cash and cash equivalents at end of period	5,887		2,147
Supplemental Disclosure
Series B and C convertible participating preferred stock issued in Visa Europe acquisition (Note 2)	5,717		0
Deferred purchase consideration recorded for Visa Europe acquisition (Note 2)	1,236		0
Income taxes paid, net of refunds	2,043		1,892
Interest payments on debt	244		0
Accruals related to purchases of property, equipment, technology and intangible assets	29		67
Class A common stock
Financing Activities
Repurchase of class A common stock (Note 9)	(5,300)		(2,910)
Class C common stock
Financing Activities
Repurchase of class A common stock (Note 9)	$ (170)		$ 0

[1] 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. See Note 2—Visa Europe to these unaudited consolidated financial statements.