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Visa Europe - Purchase Price Allocation (Details) - USD ($)
$ in Millions
Jun. 21, 2016
Mar. 31, 2017
Feb. 28, 2017
Sep. 30, 2016
Business Acquisition [Line Items]        
Goodwill (Note 2 and Note 5)   $ 14,825 $ 181 $ 15,066
Net deferred tax liabilities $ 1,700      
Visa Europe        
Business Acquisition [Line Items]        
Total purchase consideration 18,800      
Current assets [1] 4,457      
Non-current assets [2] 212      
Current liabilities [3] (2,770)      
Non-current liabilities [4] (1,987)      
Tangible assets and liabilities (88)      
Intangible assets — customer relationships and reacquired rights [5] 15,905      
Goodwill (Note 2 and Note 5) [4] 2,967      
Fair value of net assets acquired 18,784      
Preliminary Purchase Price Allocation | Visa Europe        
Business Acquisition [Line Items]        
Current assets [1] 4,457      
Non-current assets [2] 258      
Current liabilities [3] (2,731)      
Non-current liabilities [4] (2,605)      
Tangible assets and liabilities (621)      
Intangible assets — customer relationships and reacquired rights [5] 16,137      
Goodwill (Note 2 and Note 5) [4] 3,268      
Fair value of net assets acquired 18,784      
Measurement Period Adjustments | Visa Europe        
Business Acquisition [Line Items]        
Current assets [1] 0      
Non-current assets [2] (46)      
Current liabilities [3] (39)      
Non-current liabilities [4] 618      
Tangible assets and liabilities 533      
Intangible assets — customer relationships and reacquired rights [5] (232)      
Goodwill (Note 2 and Note 5) [4] (301)      
Fair value of net assets acquired $ 0      
[1] Current assets are largely comprised of cash and cash equivalents and settlement receivable.
[2] Intangible assets consist of customer relationships and reacquired rights, which have been valued as a single composite intangible asset as they are inextricably linked. These intangibles are considered indefinite-lived assets as the associated customer relationships have historically not experienced significant attrition, and the reacquired rights are based on the Framework Agreement, which has a perpetual term. Non-current assets and liabilities include deferred tax assets and liabilities that result in net deferred tax liabilities of $1.7 billion based on the updated valuation.
[3] Current liabilities assumed mainly include settlement payable, client incentives liabilities and accrued liabilities.
[4] The excess of purchase consideration over net assets acquired was recorded as goodwill, which represents the value that is expected from increased scale and synergies as a result of the integration of both businesses.
[5] .