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Basic and Diluted Earnings Per Share (Detail)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Mar. 19, 2015
Sep. 30, 2016
USD ($)
$ / shares
shares
Sep. 30, 2015
USD ($)
$ / shares
shares
Sep. 30, 2014
USD ($)
$ / shares
shares
Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]        
Income allocation - Basic | $ [1]   $ 5,991 $ 6,328 $ 5,438
Dilutive shares of outstanding stock awards included in computation of weighted-average dilutive shares outstanding   5 6 7
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount   2 2 2
Class A common stock        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]        
Income allocation - Basic | $ [1]   $ 4,738 $ 5,044 $ 4,307
Weighted Average Shares Outstanding - Basic   1,906 [2] 1,954 1,993
Earnings per Share - Basic | $ / shares   $ 2.49 [2],[3] $ 2.58 $ 2.16
Income allocation - Diluted | $ [1]   $ 5,991 $ 6,328 $ 5,438
Weighted Average Shares Outstanding - Diluted   2,414 [2],[3],[4] 2,457 2,523
Earnings per Share - Diluted | $ / shares   $ 2.48 [2],[3] $ 2.58 $ 2.16
Common stock split, conversion ratio 4      
Class B common stock        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]        
Income allocation - Basic | $ [1],[5]   $ 1,006 $ 1,045 $ 892
Weighted Average Shares Outstanding - Basic   245 [2] 245 245
Earnings per Share - Basic | $ / shares   $ 4.10 [2],[3],[5] $ 4.26 $ 3.63
Income allocation - Diluted | $ [1],[5]   $ 1,004 $ 1,042 $ 890
Weighted Average Shares Outstanding - Diluted   245 [2],[3],[5] 245 245
Earnings per Share - Diluted | $ / shares   $ 4.09 [2],[3],[5] $ 4.25 $ 3.62
Weighted Average Number Shares Outstanding, As-Converted Basis   405 405 413
Class C common stock        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]        
Income allocation - Basic | $ [1],[5]   $ 185 $ 224 $ 222
Weighted Average Shares Outstanding - Basic   19 [2] 22 26
Earnings per Share - Basic | $ / shares   $ 9.94 [2],[3],[5] $ 10.33 $ 8.65
Income allocation - Diluted | $ [1],[5]   $ 185 $ 223 $ 221
Weighted Average Shares Outstanding - Diluted   19 [2],[3],[5] 22 26
Earnings per Share - Diluted | $ / shares   $ 9.93 [2],[3],[5] $ 10.30 $ 8.62
Weighted Average Number Shares Outstanding, As-Converted Basis   75 87 103
Participating Securities        
Schedule of Earnings Per Share, Basic and Diluted, by Common Class, Including Two Class Method [Line Items]        
Income allocation - Basic | $ [1],[6]   $ 62 $ 15 $ 17
Income allocation - Diluted | $ [1],[6]   $ 61 $ 15 $ 16
[1] Net income attributable to Visa Inc. 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 were 405 million for fiscal 2016 and 2015 and 413 million for fiscal 2014. The weighted-average number of shares of as-converted class C common stock used in the income allocation was 75 million, 87 million and 103 million for fiscal 2016, 2015 and 2014, respectively.
[2] The Company did not include Visa Europe's financial results in the Company's consolidated statements of operations from the acquisition date, June 21, 2016, through June 30, 2016 as the impact was immaterial. The Company's consolidated statement of operations for the year ended September 30, 2016 includes Visa Europe's financial results for the three months ended September 30, 2016. See Note 2—Acquisition of Visa Europe.
[3] Figures in the table may not recalculate exactly due to rounding. Earnings per share is calculated based on unrounded numbers. The number of shares and per share amounts for the prior periods presented have been retroactively adjusted to reflect the four-for-one stock split effected in the fiscal second quarter of 2015. See Note 14—Stockholders' Equity.
[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 5 million, 6 million and 7 million common stock equivalents for fiscal 2016, 2015 and 2014, respectively, because their effect would have been dilutive. The computation excludes 2 million of common stock equivalents for fiscal 2016, 2015 and 2014 because their effect would have been anti-dilutive.
[5] .
[6] Participating securities include preferred stock outstanding and unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents, such as the Company's U.K.&I and Europe preferred stock, restricted stock awards, restricted stock units and earned performance-based shares. 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. Participating securities' income is allocated based on the weighted-average number of shares of as-converted stock. See Note 2—Acquisition of Visa Europe and Note 14—Stockholders' Equity.