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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
6 Months Ended
Mar. 31, 2017
Mar. 31, 2016
Operating Activities    
Net income $ 2,500 $ 3,648
Adjustments to reconcile net income to net cash provided by operating activities:    
Client incentives 2,072 1,577
Fair value adjustment for the Visa Europe put option 0 (255)
Share-based compensation (Note 11) 116 97
Excess tax benefit for share-based compensation 0 (43)
Depreciation and amortization of property, equipment, technology and intangible assets 277 241
Deferred income taxes 1,700 (29)
Right to recover for covered losses recorded in equity (163) 0
Noncash Contribution Expense 192 0
Other 23 17
Change in operating assets and liabilities:    
Settlement receivable (1,946) (6)
Accounts receivable (40) (97)
Client incentives (2,306) (1,912)
Other assets (301) (397)
Accounts payable (83) (34)
Settlement payable 883 (57)
Accrued and other liabilities (35) 81
Accrued litigation (Note 14) 15 (12)
Net cash provided by operating activities 2,904 2,819
Investing Activities    
Purchases of property, equipment, technology and intangible assets (317) (250)
Investment securities, available-for-sale:    
Purchases (1,083) (17,437)
Proceeds from maturities and sales 3,972 15,860
Payments to Acquire Businesses, Net of Cash Acquired 302 14
Purchases of / contributions to other investments (2) (9)
Proceeds / distributions from other investments 0 4
Net cash provided by (used in) investing activities 2,268 (1,846)
Financing Activities    
Dividends paid (Note 9) (795) (676)
Proceeds from issuance of senior notes (Note 6) 0 15,971
Debt issuance costs (Note 6) 0 (96)
Payments from litigation escrow account—U.S. retrospective responsibility plan (Note 3 and Note 14) 0 11
Cash proceeds from issuance of common stock under employee equity plans 87 49
Restricted stock and performance-based shares settled in cash for taxes (66) (85)
Excess tax benefit for share-based compensation 0 43
Net cash (used in) provided by financing activities (4,243) 11,452
Effect of exchange rate changes on cash and cash equivalents (121) 0
Increase in cash and cash equivalents 808 12,425
Cash and cash equivalents at beginning of year 5,619 3,518
Cash and cash equivalents at end of period 6,427 15,943
Supplemental Disclosure    
Income taxes paid, net of refunds 1,611 1,501
Interest payments on debt (Note 6) 244 0
Net unrealized gain on currency forward contracts 0 116
Accruals related to purchases of property, equipment, technology and intangible assets 37 38
Class A common stock    
Financing Activities    
Repurchase of class A common stock (Note 9) $ (3,469) $ (3,765)