Pension, Postretirement and Other Benefits (Tables)

12 Months Ended

Sep. 30, 2016

Defined Benefit Plan Disclosure [Line Items]

Schedule of Changes in Projected Benefit Obligations

Change in Benefit Obligation:

	U.S. Plans												Non-U.S. Plans
	Pension Benefits						Other Postretirement  Benefits						Pension Benefits
	September 30,						September 30,						September 30,
	2016			2015			2016			2015			2016
	(in millions)
Benefit obligation—beginning of fiscal year	$	1,005		$	983		$	18		$	20		$	—
Visa Europe acquisition	—			—			—			—			381
Service cost	13			47			—			—			1
Interest cost	40			40			1			1			3
Actuarial loss (gain)	86			40			(2		)	—			86
Benefit payments	(64		)	(105		)	(3		)	(3		)	(1		)
Plan amendment	(8		)	—			—			—			—
Foreign currency exchange rate changes	—			—			—			—			4
Benefit obligation—end of fiscal year	$	1,072		$	1,005		$	14		$	18		$	474
Accumulated benefit obligation	$	1,072		$	994		NA			NA			$	474
Change in Plan Assets:
Fair value of plan assets—beginning of fiscal year	$	1,022		$	1,117		$	—		$	—		$	—
Visa Europe acquisition	—			—			—			—			287
Actual return on plan assets	118			(6		)	—			—			25
Company contribution	1			16			3			3			102
Benefit payments	(64		)	(105		)	(3		)	(3		)	(1		)
Foreign currency exchange rate changes	—			—			—			—			2
Fair value of plan assets—end of fiscal year	$	1,077		$	1,022		$	—		$	—		$	415
Funded status at end of fiscal year	$	5		$	17		$	(14	)	$	(18	)	$	(59	)
Recognized in Consolidated Balance Sheets:
Non-current asset	$	22		$	36		$	—		$	—		$	—
Current liability	(9		)	(9		)	(3		)	(3		)	(6		)
Non-current liability	(8		)	(10		)	(11		)	(15		)	(53		)
Funded status at end of fiscal year	$	5		$	17		$	(14	)	$	(18	)	$	(59	)

Pension and Other Postretirement Benefits, Recognized in Accumulated Comprehensive Income (Loss) Disclosure

Amounts recognized in accumulated other comprehensive income before tax:

	U.S. Plans											Non-U.S. Plans
	Pension Benefits					Other Postretirement Benefits						Pension Benefits
	September 30,					September 30,						September 30
	2016		2015			2016			2015			2016
	(in millions)
Net actuarial loss (gain)	$	241	$	232		$	(5	)	$	(5	)	$	66
Prior service credit	—		(9		)	(2		)	(5		)	—
Total	$	241	$	223		$	(7	)	$	(10	)	$	66

Pension And Other Postretirement Benefits, Expected Amortization Of Accumulated Other Comprehensive Income, Disclosure

Amounts from accumulated other comprehensive income to be amortized into net periodic benefit cost in fiscal 2017:

	U.S. Plans					Non-U.S. Plans
	Pension Benefits		Other Postretirement  Benefits			Pension Benefits
	(in millions)
Actuarial loss (gain)	$	15	$	(1	)	$	2
Prior service credit	—		(2		)	—
Total	$	15	$	(3	)	$	2

Plans With Accumulated And Projected Benefit Obligations In Excess Of The Fair Value Of Plan Assets, Disclosure

Benefit obligations in excess of plan assets related to the Company's U.S. non-qualified plan and the non-U.S. pension plans:

	U.S. Plans						Non-U.S. Plans
	September 30,						September 30,
	2016			2015			2016
	(in millions)
Accumulated benefit obligation in excess of plan assets
Accumulated benefit obligation—end of year	$	(16	)	$	(19	)	$	(474	)
Fair value of plan assets—end of year	$	—		$	—		$	415
Projected benefit obligation in excess of plan assets
Benefit obligation—end of year	$	(16	)	$	(19	)	$	474
Fair value of plan assets—end of year	$	—		$	—		$	415

Schedule of Defined Benefit Plans Disclosures

Net periodic pension and other postretirement plan cost:

	U.S. Plans																		Non-U.S. Plans(1)
	Pension Benefits									Other Postretirement Benefits									Pension Benefits
	Fiscal
	2016			2015			2014			2016			2015			2014			2016
	(in millions)
Service cost	$	13		$	47		$	46		$	—		$	—		$	—		$	1
Interest cost	40			40			42			1			1			1			3
Expected return on assets	(69		)	(72		)	(68		)	—			—			—			(4		)
Amortization of:
Prior service credit	(1		)	(7		)	(8		)	(3		)	(3		)	(3		)	—
Actuarial loss (gain)	7			1			1			(2		)	(2		)	(1		)	—
Net benefit cost	$	(10	)	$	9		$	13		$	(4	)	$	(4	)	$	(3	)	$	—
Curtailment gain	(8		)	—			(3		)	—			—			—			—
Settlement loss	13			7			3			—			—			—			—
Total net periodic benefit cost	$	(5	)	$	16		$	13		$	(4	)	$	(4	)	$	(3	)	$	—

⁽¹⁾ Represents Visa Europe's U.K. pension plans' net pension benefit cost recognized from the Closing through September 30, 2016.

Pension and Other Postretirement Benefits, Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss (Income) Disclosure

Other changes in plan assets and benefit obligations recognized in other comprehensive income:

	U.S. Plans											Non-U.S. Plans
	Pension Benefits						Other Postretirement Benefits					Pension Benefits
	2016			2015			2016			2015		2016
	(in millions)
Current year actuarial loss (gain)	$	30		$	119		$	(2	)	$	—	$	66
Amortization of actuarial (loss) gain	(20		)	(8		)	2			2		—
Current year prior service credit	—			—			—			—		—
Amortization of prior service credit	9			7			3			3		—
Total recognized in other comprehensive income	$	19		$	118		$	3		$	5	$	66
Total recognized in net periodic benefit cost and other comprehensive income	$	14		$	134		$	(1	)	$	1	$	66

Pension and Other Postretirement Benefits, Net Periodic Benefit Costs Weighted Average Assumptions Disclosure

Weighted Average Actuarial Assumptions:

	U.S. Plans						Non-U.S. Plans
	Fiscal
	2016		2015		2014		2016
Discount rate for benefit obligation:(1)
Pension	3.62	%	4.33	%	4.27	%	2.40	%
Postretirement	1.91	%	2.43	%	2.59	%	NA
Discount rate for net periodic benefit cost:
Pension	4.33	%	4.27	%	4.81	%	3.10	%
Postretirement	2.43	%	2.59	%	2.76	%	NA
Expected long-term rate of return on plan assets(2)	7.00	%	7.00	%	7.00	%	3.92	%
Rate of increase in compensation levels for:(3)
Benefit obligation	NA		4.00	%	4.00	%	3.20	%
Net periodic benefit cost	NA		4.00	%	4.50	%	3.00	%

⁽¹⁾  Represents a single weighted-average discount rate derived based on a cash flow matching analysis, with the projected benefit payments matching spot rates from a yield curve developed from high-quality corporate bonds.

⁽²⁾  Primarily based on the targeted allocation, and evaluated for reasonableness by considering such factors as: (i) actual return on plan assets; (ii) historical rates of return on various asset classes in the portfolio; (iii) projections of returns on various asset classes; and (iv) current and prospective capital market conditions and economic forecasts.

⁽³⁾  This assumption is not applicable for to the U.S. plans in fiscal 2016 due to the amendment of the U.S. qualified defined benefit pension plan in October 2015, which discontinued the employer provided credits effective after December 31, 2015.

Pension and Other Postretirement Benefits, Employer Contributions and Expected Benefit Payments Disclosure

	U.S. Plans				Non-U.S. Plans
	Pension Benefits		Other Postretirement Benefits		Pension Benefits
Actual employer contributions	(in millions)
2016	$	1	$	3	$	102
2015	$	16	$	3	$	—
Expected employer contributions
2017	$	9	$	3	$	6
Expected benefit payments
2017	$	165	$	3	$	4
2018	$	88	$	3	$	4
2019	$	85	$	2	$	5
2020	$	84	$	2	$	5
2021	$	81	$	2	$	5
2022-2026	$	350	$	2	$	27

U.S. Plans

Defined Benefit Plan Disclosure [Line Items]

Fair Value of Net Pension Plan Assets Disclosure

The following table sets forth by level, within the fair value hierarchy, the pension plan’s investments at fair value as of September 30, 2016 and 2015, including the impact of transactions that were not settled at the end of September:

	U.S. Plans
	Fair Value Measurements at September 30,
	Level 1				Level 2				Level 3				Total
	2016		2015		2016		2015		2016		2015		2016		2015
	(in millions)
Cash equivalents	$	39	$	11									$	39	$	11
Corporate debt securities					$	185	$	169					185		169
U.S. government-sponsored debt securities					30		66						30		66
U.S. Treasury securities	100		74										100		74
Asset-backed securities									$	51	$	31	51		31
Equity securities	672		671										672		671
Total	$	811	$	756	$	215	$	235	$	51	$	31	$	1,077	$	1,022

Non-U.S. Plans

Defined Benefit Plan Disclosure [Line Items]

Fair Value of Net Pension Plan Assets Disclosure

	Non-U.S. Plans
	Fair Value Measurements at September 30, 2016
	Level 1		Level 2		Level 3		Total
	(in millions)
Cash equivalents	$	105					$	105
Corporate debt securities			$	39			39
U.K. Treasury securities	52						52
Asset-backed securities					$	29	29
Equity securities	116						116
Multi-asset securities (1)			74				74
Total	$	273	$	113	$	29	$	415

⁽¹⁾  Multi-asset securities represents pension plan assets that are invested in funds comprised of broad ranges of assets.