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Visa Europe - Purchase Price Allocation (Details) - USD ($)
$ in Millions
Jun. 21, 2016
Jun. 30, 2017
Feb. 28, 2017
Sep. 30, 2016
Business Acquisition [Line Items]        
Goodwill   $ 15,009 $ 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] (2,767)      
Non-current liabilities [2] (1,998)      
Tangible assets and liabilities (96)      
Intangible assets — customer relationships and reacquired rights [2] 15,905      
Goodwill [4] 2,975      
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 [2] (2,605)      
Tangible assets and liabilities (621)      
Intangible assets — customer relationships and reacquired rights [2] 16,137      
Goodwill [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] (36)      
Non-current liabilities [2] 607      
Tangible assets and liabilities 525      
Intangible assets — customer relationships and reacquired rights [2] (232)      
Goodwill [4] (293)      
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 final valuation. In February 2017, the Company completed a legal entity reorganization, resulting in the elimination of most of these deferred tax assets and liabilities. See Note 12—Income Taxes.
[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.